I 

116TH CONGRESS 

1ST SESSION H. R. 856 

To amend the Internal Revenue Code of 1986 to provide a deduction for 

certain charity care furnished by physicians, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 29, 2019 

Mr. WEBSTER of Florida (for himself, Mr. PETERSON, Mr. MEADOWS, Mr. 

ALLEN, Mr. HICE of Georgia, Mr. MOONEY of West Virginia, and Mr. 

WESTERMAN) introduced the following bill; which was referred to the 

Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a deduction for certain charity care furnished by physicians, and for other purposes. 

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 ‘‘Physician Pro Bono 

5 Care Act of 2019’’. 


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1 SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE. 

2 (a) IN GENERAL.—Part VI of subchapter B of chap3 ter 1 of the Internal Revenue Code of 1986 is amended 

4 by adding at the end the following new section: 

5 ‘‘SEC. 199B. QUALIFIED CHARITY CARE. 

6 ‘‘(a) IN GENERAL.—There shall be allowed as a de7 duction for the taxable year an amount equal to— 

8 ‘‘(1) in the case of a direct primary care physi9 cian, an amount equal to the sum of— 

10 ‘‘(A) the fee (as published on a publicly 

11 available website of such physician) for physi12 cians’ services that are qualified charity care 

13 furnished by such taxpayer during such year, 

14 and 

15 ‘‘(B) for each visit by a patient to such 

16 physician during which qualified charity care is 

17 furnished, half of so much of the lowest sub18 scription fee of such physician that is attrib19 utable to a month, and 

20 ‘‘(2) in the case of any other individual, the un21 reimbursed Medicare-based value of qualified charity 

22 care furnished by such taxpayer during such year. 

23 ‘‘(b) DEFINITIONS.—For purposes of this section: 

24 ‘‘(1) UNREIMBURSED MEDICARE-BASED

25 VALUE.—The term ‘unreimbursed Medicare-based 

26 value’ means, with respect to physicians’ services, 


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1 the amount payable for such services under the phy2 sician fee schedule established under section 1848 of 

3 the Social Security Act. 

4 ‘‘(2) QUALIFIED CHARITY CARE.—The term 

5 ‘qualified charity care’ means physicians’ services 

6 that are furnished— 

7 ‘‘(A) without expectation of reimburse8 ment, and 

9 ‘‘(B) to an individual enrolled— 

10 ‘‘(i) under a State plan under title 

11 XIX of the Social Security Act (or a waiv12 er of such plan), or 

13 ‘‘(ii) under a State child health plan 

14 under title XXI of the Social Security Act 

15 (or a waiver of such plan). 

16 ‘‘(3) DIRECT PRIMARY CARE PHYSICIAN.—The 

17 term ‘direct primary care physician’ means a physi18 cian (as defined in section 1861(r) of the Social Se19 curity Act) who provides primary care— 

20 ‘‘(A) to individuals who have paid a peri21 odic subscription fee, and 

22 ‘‘(B) in exchange for a fee that is pub23 lished on a publicly available website of such 

24 physician. 


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1 ‘‘(4) PHYSICIANS’ SERVICES.—The term ‘physi2 cians’ services’ has the meaning given such term by 

3 section 1861(q) of the Social Security Act. 

4 ‘‘(c) LIMITATION.—The amount allowed as a deduc5 tion under subsection (a) for a taxable year shall not ex6 ceed the gross receipts attributable to physicians’ services 

7 furnished by the taxpayer during the taxable year.’’. 

8 (b) CLERICAL AMENDMENT.—The table of sections 

9 for part VI of subchapter B of chapter 1 of the Internal 

10 Revenue Code of 1986 is amended by adding at the end 

11 the following new item: 

‘‘Sec. 199B. Qualified charity care.’’. 

12 SEC. 3. LIMITATION ON LIABILITY FOR VOLUNTEER 

13 HEALTH CARE PROFESSIONALS. 

14 (a) IN GENERAL.—Title II of the Public Health Serv15 ice Act (42 U.S.C. 202 et seq.) is amended by inserting 

16 after section 224 the following: 

17 ‘‘SEC. 224A. LIMITATION ON LIABILITY FOR VOLUNTEER 

18 HEALTH CARE PROFESSIONALS. 

19 ‘‘(a) LIMITATION ON LIABILITY.—A physician shall 

20 not be liable under Federal or State law in any civil action 

21 for any harm caused by an act or omission of such physi22 cian, or attending medical personnel supporting such phy23 sician, if such act or omission— 


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1 ‘‘(1) occurs in the course of furnishing qualified 

2 charity care (as such term is defined in section 

3 199B of the Internal Revenue Code of 1986); and 

4 ‘‘(2) was not grossly negligent. 

5 ‘‘(b) PREEMPTION.—This section preempts the laws 

6 of a State or any political subdivision of a State to the 

7 extent that such laws are inconsistent with this section, 

8 unless such laws provide greater protection from liability 

9 for a defendant. 

10 ‘‘(c) DEFINITIONS.—In this section: 

11 ‘‘(1) PHYSICIAN.—The term ‘physician’ has the 

12 meaning given such term by section 1861(r) of the 

13 Social Security Act. 

14 ‘‘(2) ATTENDING MEDICAL PERSONNEL.—The 

15 term ‘attending medical personnel’ means an indi16 vidual who is licensed to directly support a physician 

17 in furnishing medical services.’’. 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to any claim filed to the extent 

20 that it is with respect to acts or omissions occurring after 

21 the date of the enactment of this Act. 

Æ 


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