I

103D CONGRESS

1ST SESSION H. R. 250

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

JANUARY 5, 1993

Mr. MCCANDLESS 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. CREDIT FOR EMPLOYER COSTS OF PROVIDING

4 MAMMOGRAPHY SCREENING.

5 (a) IN GENERAL.—Subpart B of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of

7 1986 is amended by adding at the end thereof the follow8 ing new section:
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1 ‘‘SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING

2 MAMMOGRAPHY SCREENING.

3 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al4 lowed as a credit against a tax imposed by this chapter

5 for the taxable year an amount equal to 50 percent of the

6 qualified mammography screening costs of an employer

7 for the taxable year.

8 ‘‘(b) QUALIFIED MAMMOGRAPHY SCREENING

9 COSTS.—

10 ‘‘(1) IN GENERAL.—For purposes of this sec11 tion, the term ‘qualified mammography screening

12 costs’ means the amount paid or incurred during the

13 taxable year directly or through insurance to provide

14 screening mammography conducted consistent with

15 the frequency required under paragraph (3) and the

16 quality standards established under paragraph (4).

17 ‘‘(2) SCREENING MAMMOGRAPHY.—The term

18 ‘screening mammography’ means a radiologic proce19 dure provided to a woman for the purpose of early

20 detection of breast cancer and includes a physician’s

21 interpretation of the results of the procedure.

22 ‘‘(3) FREQUENCY PERMITTED.—

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

24 provided in this paragraph, the frequency re25 quired under this paragraph is annually.

26 ‘‘(B) REVIEW AND REVISION.—
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1 ‘‘(i) REVIEW.—The Secretary of

2 Health and Human Services, in consulta3 tion with the Director of the National Can4 cer Institute, shall review periodically the

5 appropriate frequency for performing

6 screening mammography, based on age

7 and such other factors as such Secretary

8 believes to be pertinent.

9 ‘‘(ii) REVISION OF FREQUENCY.—

10 Such Secretary, taking into consideration

11 the review made under clause (i), may re12 vise from time to time the frequency with

13 which screening mammography may be re14 quired for purposes of this paragraph, but

15 no such revision shall apply to screening

16 mammography performed before January

17 1, 1995.

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

19 Health and Human Services shall establish stand20 ards to assure the safety and accuracy of screening

21 mammography taken into account under this sec22 tion. Such standards shall include the requirements

23 that—

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

25 mammography must be specifically designed for
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1 mammography and must meet radiologic stand2 ards established by such Secretary for mam3 mography;

4 ‘‘(B) the mammography must be per5 formed by an individual who—

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

7 radiological procedures, or

8 ‘‘(ii) is certified as qualified to per9 form radiological procedures by such an

10 appropriate organization as such Secretary

11 specifies in regulations;

12 ‘‘(C) the results of the mammography

13 must be interpreted by a physician—

14 ‘‘(i) who is certified as qualified to in15 terpret radiological procedures by such an

16 appropriate board as such Secretary speci17 fies in regulations, or

18 ‘‘(ii) who is certified as qualified to in19 terpret screening mammography proce20 dures by such a program as such Secretary

21 recognizes in regulation as assuring the

22 qualifications of the individual with respect

23 to such interpretation; and

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

25 mammography performed on a woman which is
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1 taken into account under this section, there are

2 satisfactory assurances that the results of the

3 mammography will be placed in permanent

4 medical records maintained with respect to the

5 woman.

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

7 section—

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

9 entire interest in an unincorporated trade or busi10 ness shall be treated as his own employer. A part11 nership shall be treated as the employer of each

12 partner who is an employee within the meaning of

13 paragraph (2).

14 ‘‘(2) EMPLOYEE.—The term ‘employee’ includes

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

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

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

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

19 not exceed the excess (if any) of—

20 ‘‘(1) the regular tax for the taxable year re21 duced by the sum of the credits allowable under sub22 part A, and sections 27, 28, and 29, over

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

24 year.’’
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1 (b) CLERICAL AMENDMENT.—The table of sections

2 for such subpart B is amended by adding at the end there3 of the following new item:

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

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

5 this section shall apply to taxable years beginning after

6 the date of the enactment of this Act.

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