SECTION 1. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY 
              SCREENING.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
thereof the following new section:

``SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY 
              SCREENING.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against a tax imposed by this chapter for the taxable year an amount 
equal to 50 percent of the qualified mammography screening costs of an 
employer for the taxable year.
    ``(b) Qualified Mammography Screening Costs.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified mammography screening costs' means the amount paid 
        or incurred during the taxable year directly or through 
        insurance to provide screening mammography conducted consistent 
        with the frequency required under paragraph (3) and the quality 
        standards established under paragraph (4).
            ``(2) Screening mammography.--The term `screening 
        mammography' means a radiologic procedure provided to a woman 
        for the purpose of early detection of breast cancer and 
        includes a physician's interpretation of the results of the 
        procedure.
            ``(3) Frequency permitted.--
                    ``(A) In general.--Except as otherwise provided in 
                this paragraph, the frequency required under this 
                paragraph is annually.
                    ``(B) Review and revision.--
                            ``(i) Review.--The Secretary of Health and 
                        Human Services, in consultation with the 
                        Director of the National Cancer Institute, 
                        shall review periodically the appropriate 
                        frequency for performing screening mammography, 
                        based on age and such other factors as such 
                        Secretary believes to be pertinent.
                            ``(ii) Revision of frequency.--Such 
                        Secretary, taking into consideration the review 
                        made under clause (i), may revise from time to 
                        time the frequency with which screening 
                        mammography may be required for purposes of 
                        this paragraph, but no such revision shall 
                        apply to screening mammography performed before 
                        January 1, 1995.
            ``(4) Quality standards.--The Secretary of Health and Human 
        Services shall establish standards to assure the safety and 
        accuracy of screening mammography taken into account under this 
        section. Such standards shall include the requirements that--
                    ``(A) the equipment used to perform the mammography 
                must be specifically designed for mammography and must 
                meet radiologic standards established by such Secretary 
                for mammography;
                    ``(B) the mammography must be performed by an 
                individual who--
                            ``(i) is licensed by a State to perform 
                        radiological procedures, or
                            ``(ii) is certified as qualified to perform 
                        radiological procedures by such an appropriate 
                        organization as such Secretary specifies in 
                        regulations;
                    ``(C) the results of the mammography must be 
                interpreted by a physician--
                            ``(i) who is certified as qualified to 
                        interpret radiological procedures by such an 
                        appropriate board as such Secretary specifies 
                        in regulations, or
                            ``(ii) who is certified as qualified to 
                        interpret screening mammography procedures by 
                        such a program as such Secretary recognizes in 
                        regulation as assuring the qualifications of 
                        the individual with respect to such 
                        interpretation; and
                    ``(D) with respect to the first screening 
                mammography performed on a woman which is taken into 
                account under this section, there are satisfactory 
                assurances that the results of the mammography will be 
                placed in permanent medical records maintained with 
                respect to the woman.
    ``(c) Other Definitions.--For purposes of this section--
            ``(1) Employer.--An individual who owns the entire interest 
        in an unincorporated trade or business shall be treated as his 
        own employer. A partnership shall be treated as the employer of 
        each partner who is an employee within the meaning of paragraph 
        (2).
            ``(2) Employee.--The term `employee' includes an individual 
        who is a self-employed individual (as defined in section 
        401(c)(1)(B)).
    ``(d) Application With Other Credits.--The credit allowed by 
subsection (a) for any taxable year shall not exceed the excess (if 
any) of--
            ``(1) the regular tax for the taxable year reduced by the 
        sum of the credits allowable under subpart A, and sections 27, 
        28, and 29, over
            ``(2) the tentative minimum tax for the taxable year.''
    (b) Clerical Amendment.--The table of sections for such subpart B 
is amended by adding at the end thereof the following new item:

                              ``Sec. 30. Credit for employer costs for 
                                        mammography screening.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
Amends the Internal Revenue Code to allow an employer a tax credit for 50 percent of qualified mammography screening costs. 
Requires the Secretary of Health and Human Services to establish standards to assure the safety and accuracy of such mammography screening.
To amend the Internal Revenue Code of 1986 to provide an employer a credit against income tax for the cost of providing mammography screening for his employees.