I 

111TH CONGRESS 

1ST SESSION H. R. 1497 

To amend the Internal Revenue Code of 1986 to allow medical care providers 

a credit against income tax for uncompensated emergency medical care 

and to allow hospitals a deduction for such care. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 12, 2009 

Mr. PAUL introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow medical care providers a credit against income tax for uncompensated emergency medical care and to allow hospitals 

a deduction for such care. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Treat Physicians Fair5 ly Act of 2009’’. 

6 SEC. 2. EMERGENCY MEDICAL CARE CREDIT. 

7 (a) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 (relating to nonrefundable personal credits) is 

2 amended by inserting after section 25D the following new 

3 section: 

4 ‘‘SEC. 25E. EMERGENCY MEDICAL CARE CREDIT. 

5 ‘‘(a) ALLOWANCE OF CREDIT.— 

6 ‘‘(1) IN GENERAL.—In the case of a medical 

7 care provider, there shall be allowed as a credit 

8 against the tax imposed by this chapter for a taxable 

9 year an amount equal to 100 percent of the qualified 

10 uncompensated emergency medical care expenses in11 curred by the medical care provider during the tax12 able year. 

13 ‘‘(2) YEAR CREDIT ALLOWED.—The credit 

14 under paragraph (1) with respect to any expense 

15 shall be allowed for the taxable year during which 

16 such expense qualifies as a qualified uncompensated 

17 emergency medical care expense. 

18 ‘‘(b) QUALIFIED UNCOMPENSATED EMERGENCY

19 MEDICAL CARE EXPENSES.—For purposes of this sec20 tion— 

21 ‘‘(1) IN GENERAL.—The term ‘qualified uncom22 pensated emergency medical care expenses’ means 

23 the expenses incurred by a medical care provider for 

24 the provision of emergency medical care for which 


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1 the medical care provider has not been fully com2 pensated 6 months after such care is provided. 

3 ‘‘(2) MEDICAL CARE PROVIDER.—The term 

4 ‘medical care provider’ means any individual en5 gaged in the trade or business of providing medical 

6 care. 

7 ‘‘(3) MEDICAL CARE.—The term ‘medical care’ 

8 has the meaning given such term by section 213(d). 

9 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—No credit shall 

10 be allowed under subsection (a) for any expense for which 

11 a deduction or credit is allowed under any other provision 

12 of this chapter.’’. 

13 (b) CONFORMING AMENDMENT.—The table of sec14 tions for subpart A of part IV of subchapter A of chapter 

15 1 of such Code is amended by inserting after the item 

16 relating to section 25D the following new item: 

‘‘Sec. 25E. Emergency medical care credit.’’. 

17 (c) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years beginning after 

19 December 31, 2008. 

20 SEC. 3. EMERGENCY MEDICAL CARE DEDUCTION. 

21 (a) IN GENERAL.—Part VI of subchapter B of chap22 ter 1 of the Internal Revenue Code of 1986 (relating to 

23 itemized deductions for individuals and corporations) is 

24 amended by inserting after section 190 the following new 

25 section: 


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1 ‘‘SEC. 191. EMERGENCY MEDICAL CARE DEDUCTION. 

2 ‘‘(a) ALLOWANCE OF DEDUCTION.— 

3 ‘‘(1) IN GENERAL.—In the case of a hospital, 

4 there shall be allowed as a deduction for a taxable 

5 year an amount equal to 100 percent of the qualified 

6 uncompensated emergency medical care expenses in7 curred by the hospital during the taxable year. 

8 ‘‘(2) YEAR DEDUCTION ALLOWED.—The deduc9 tion under paragraph (1) with respect to any ex10 pense shall be allowed for the taxable year during 

11 which such expense qualifies as a qualified uncom12 pensated emergency medical care expense. 

13 ‘‘(b) QUALIFIED UNCOMPENSATED EMERGENCY

14 MEDICAL CARE EXPENSES.—For purposes of this sec15 tion— 

16 ‘‘(1) IN GENERAL.—The term ‘qualified uncom17 pensated emergency medical care expenses’ means 

18 the expenses incurred by a hospital for the provision 

19 of emergency medical care for which the medical 

20 care provider has not been fully compensated 6 

21 months after such care is provided. 

22 ‘‘(2) MEDICAL CARE.—The term ‘medical care’ 

23 has the meaning given such term by section 213(d). 

24 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 

25 shall be allowed under subsection (a) for any expense for 


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1 which a deduction or credit is allowed under any other 

2 provision of this chapter.’’. 

3 (b) CONFORMING AMENDMENT.—The table of sec4 tions for part VI of subchapter B of chapter 1 of such 

5 Code is amended by inserting after the item relating to 

6 section 190 the following new item: 

‘‘Sec. 191. Emergency medical care deduction.’’. 

7 (c) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to taxable years beginning after 

9 December 31, 2008. 

Æ 


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