I

103D CONGRESS

1ST SESSION H. R. 2210

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.

IN THE HOUSE OF REPRESENTATIVES

MAY 20, 1993

Miss COLLINS of Michigan (for herself, Mrs. CLAYTON, Ms. NORTON, Mr. PETERSON of Minnesota, Mr. MCHUGH, Mr. THOMPSON of Mississippi, Mr.

MYERS of Indiana, Mr. ACKERMAN, Mrs. VUCANOVICH, Ms. ROYBAL-ALLARD, Ms. DANNER, Mr. LIPINSKI, Mrs. MINK, Ms. SCHENK, Mr. RANGEL, Mrs. COLLINS of Illinois, Ms. EDDIE BERNICE JOHNSON of Texas,

Ms. ROS-LEHTINEN, Mr. KING, Mr. BARRETT of Wisconsin, Mrs. LLOYD,

and Mr. EVANS) 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 provide

an employer a credit against income tax for the cost

of providing mammography screening for his employees.

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 ‘‘Mammography Access

5 Tax Credit Act of 1993’’.
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1 SEC. 2. CREDIT FOR EMPLOYER COSTS OF PROVIDING

2 MAMMOGRAPHY SCREENING.

3 (a) IN GENERAL.—Subpart B of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of

5 1986 is amended by adding at the end thereof the follow6 ing new section:

7 ‘‘SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING

8 MAMMOGRAPHY SCREENING.

9 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al10 lowed as a credit against a tax imposed by this chapter

11 for the taxable year an amount equal to 20 percent of the

12 qualified mammography screening costs of an employer

13 for the taxable year.

14 ‘‘(b) QUALIFIED MAMMOGRAPHY SCREENING

15 COSTS.—

16 ‘‘(1) IN GENERAL.—For purposes of this sec17 tion, the term ‘qualified mammography screening

18 costs’ means the amount paid or incurred during the

19 taxable year directly or through insurance to provide

20 screening mammography conducted consistent with

21 the frequency required under paragraph (3) and the

22 quality standards established under paragraph (4).

23 In the case of screening mammography provided

24 through insurance, only the portion of the premiums

25 attributable to the provision of such screening shall

26 be taken into account under the preceding sentence.
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1 ‘‘(2) SCREENING MAMMOGRAPHY.—The term

2 ‘screening mammography’ means a radiologic proce3 dure provided to a woman for the purpose of early

4 detection of breast cancer and includes a physician’s

5 interpretation of the results of the procedure.

6 ‘‘(3) FREQUENCY PERMITTED.—

7 ‘‘(A) IN GENERAL.—Except as otherwise

8 provided in this paragraph, the frequency re9 quired under this paragraph is annually.

10 ‘‘(B) REVIEW AND REVISION.—

11 ‘‘(i) REVIEW.—The Secretary of

12 Health and Human Services, in consulta13 tion with the Director of the National

14 Cancer Institute, shall review periodically

15 the appropriate frequency for performing

16 screening mammography, based on age

17 and such other factors as such Secretary

18 believes to be pertinent.

19 ‘‘(ii) REVISION OF FREQUENCY.—

20 Such Secretary, taking into consideration

21 the review made under clause (i), may re22 vise from time to time the frequency with

23 which screening mammography may be re24 quired for purposes of this paragraph, but

25 no such revision shall apply to screening
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1 mammography performed before January

2 1, 1993.

3 ‘‘(4) QUALITY STANDARDS.—The Secretary of

4 Health and Human Services shall establish stand5 ards to assure the safety and accuracy of screening

6 mammography taken into account under this sec7 tion. Such standards shall include the requirements

8 that—

9 ‘‘(A) the equipment used to perform the

10 mammography must be specifically designed for

11 mammography and must meet radiologic stand12 ards established by such Secretary for mam13 mography;

14 ‘‘(B) the mammography must be per15 formed by an individual who—

16 ‘‘(i) is licensed by a State to perform

17 radiological procedures, or

18 ‘‘(ii) is certified as qualified to per19 form radiological procedures by such an

20 appropriate organization as such Secretary

21 specifies in regulations;

22 ‘‘(C) the results of the mammography

23 must be interpreted by a physician—

24 ‘‘(i) who is certified as qualified to in25 terpret radiological procedures by such an
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1 appropriate board as such Secretary speci2 fies in regulations, or

3 ‘‘(ii) who is certified as qualified to in4 terpret screening mammography proce5 dures by such a program as such Secretary

6 recognizes in regulation as assuring the

7 qualifications of the individual with respect

8 to such interpretation; and

9 ‘‘(D) with respect to the first screening

10 mammography performed on a woman which is

11 taken into account under this section, there are

12 satisfactory assurances that the results of the

13 mammography will be placed in permanent

14 medical records maintained with respect to the

15 woman.

16 ‘‘(c) OTHER DEFINITIONS.—For purposes of this

17 section—

18 ‘‘(1) EMPLOYER.—An individual who owns the

19 entire interest in an unincorporated trade or busi20 ness shall be treated as his own employer. A part21 nership shall be treated as the employer of each

22 partner who is an employee within the meaning of

23 paragraph (2).
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1 ‘‘(2) EMPLOYEE.—The term ‘employee’ includes

2 an individual who is a self-employed individual (as

3 defined in section 401(c)(1)(B)).

4 ‘‘(d) APPLICATION WITH OTHER CREDITS.—The

5 credit allowed by subsection (a) for any taxable year shall

6 not exceed the excess (if any) of—

7 ‘‘(1) the regular tax for the taxable year re8 duced by the sum of the credits allowable under sub9 part A, and sections 27, 28, and 29, over

10 ‘‘(2) the tentative minimum tax for the taxable

11 year.’’

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

13 for such subpart B is amended by adding at the end there14 of the following new item:

‘‘Sec. 30. Credit for employer costs for mammography screening.’’.

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

16 this section shall apply to taxable years beginning after

17 the date of the enactment of this Act.

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