Cancer Screening Incentive Act of 1993

Summary: Cancer Screening Incentive Act of 1993 - Amends the Internal Revenue Code to allow a refundable tax credit for expenditures (not paid by insurance or otherwise) incurred by the taxpayer for qualified cancer screening tests.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cancer Screening Incentive Act of 
1993''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) Studies have shown that early detection and screening 
        for cancer can reduce cancer morbidity by as much as 50 percent 
        for certain types of cancer.
            (2) Of the 1.17 million Americans diagnosed with cancer in 
        1993, the American Cancer Society estimates that 100,000 deaths 
        could be avoided through early detection and prompt treatment.
            (3) Physicians report that concern about the costs of early 
        detection procedures is one of the main reasons for hesitating 
        to order such procedures.
            (4) Many low-income Americans lack comprehensive health 
        insurance coverage and the majority of existing health 
        insurance policies do not adequately cover the costs of cancer 
        early detection and screening procedures.
            (5) Socioeconomically disadvantaged Americans are 
        disproportionately affected by cancer in terms of incidence and 
        mortality.
            (6) Demographic forecasts predict that the elderly 
        population will double by the year 2020. Since cancer mortality 
        and incidence rates rise dramatically with age, cancer 
        prevention in the elderly population will become increasingly 
        important.

SEC. 3. CANCER SCREENING CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. CANCER SCREENING TEST CREDIT.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this subtitle for the taxable year 
expenditures paid or incurred during the taxable year for any qualified 
cancer screening test which is included in the list under subsection 
(c) and which is not compensated by insurance or otherwise, as follows:
            ``(1) Eligible individual.--In the case of an eligible 
        individual, the amount of the credit allowable under this 
        subsection shall not exceed--
                    ``(A) $250, or
                    ``(B) $200 in the case of a taxpayer with taxable 
                income for the taxable year in excess of the maximum 
                rate of taxable income to which the 15-percent rate 
                applies under the applicable table under section 1.
            ``(2) Qualified cancer screening provider.--In the case of 
        a qualified cancer screening provider, the amount of the credit 
        allowable under this subsection shall be an amount equal to the 
        product of--
                    ``(A) the lower of--
                            ``(i) the usual and customary charges for 
                        qualified cancer screening tests, or
                            ``(ii) the rate of payment established by 
                        the Health Care Financing Administration for 
                        qualified cancer screening tests,
                multiplied by--
                    ``(B) the number of qualified cancer screening 
                tests provided without charge during the taxable year 
                to qualifying low-income individuals.
    ``(b) Definitions.--For purposes of subsection (a)--
            ``(1) Eligible individual.--The term `eligible individual' 
        means an individual who is--
                    ``(A) the taxpayer,
                    ``(B) the taxpayer's spouse, or
                    ``(C) any individual for whom the taxpayer is 
                allowed an exemption under section 151.
            ``(2) Qualified cancer screening provider.--The term 
        `qualified cancer screening provider' means a medical 
        practitioner, facility, hospital, laboratory, or similar 
        institution licensed under State law to provide 1 or more 
        qualified cancer screening tests.
            ``(3) Qualifying low-income individual.--The term 
        `qualifying low-income individual' means an individual--
                    ``(A) whose income level does not exceed 150 
                percent of the official poverty line (as defined by the 
                Office of Management and Budget and revised annually in 
                accordance with section 673(2) of the Omnibus Budget 
                Reconciliation Act of 1981) applicable to a family of 
                the size involved, and
                    ``(B) with respect to whom identifying information 
                is maintained.
    ``(c) Qualified Cancer Screening Tests.--
            ``(1) In general.--For purposes of this section, the 
        Secretary, after consultation with the Secretary of Health and 
        Human Services and cancer research and prevention 
        organizations, shall publish, not later than December 31, 1993, 
        and annually thereafter, a list of cancer screening tests which 
        qualify for the credit allowable under this section.
            ``(2) Cancer screening tests.--The list of cancer screening 
        tests which qualify under this section shall include at least 
        the following tests:
                    ``(A) Physical breast examination and mammogram for 
                female breast cancer.
                    ``(B) Digital rectal examination, 
                proctosigmoidoscopy, and blood stool test for colon and 
                rectum cancer.
                    ``(C) Rectal examination for prostate cancer.
                    ``(D) Pap test for uterine cancer.
                    ``(E) Pelvic examination for ovarian cancer.
    ``(d) Identifying Information.--No credit shall be allowed under 
this section unless the qualified cancer screening provider maintains, 
to the satisfaction of the Secretary, adequate records regarding the 
name and address, date of testing, and type of test provided with 
respect to each qualifying low-income individual with respect to whom a 
credit is claimed.''
    (b) Coordination With Deductions for Medical Expenses.--Section 
213(f) of such Code (relating to coordination with health insurance 
credit under section 32) is amended--
            (1) by inserting ``and the amount (if any) of the cancer 
        screening test credit allowable to the taxpayer for the taxable 
        year under section 35(a)(1)'' before the end period; and
            (2) by inserting ``and Cancer Screening Test Credit Under 
        Section 35'' in the heading after ``Section 32''.
    (c) Clerical Amendment.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of such Code is amended by 
striking the item relating to section 35 and inserting:

                              ``Sec. 35. Cancer screening test credit.
                              ``Sec. 36. Overpayments of tax.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1993.