Medical Care Equity Act

To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, and for other purposes. 1. Short title This Act may be cited as the Medical Care Equity Act 2. Deduction for qualified charity care (a) In general Part VI of subchapter B of chapter 1 199B. Qualified charity care (a) In general There shall be allowed as a deduction for the taxable year an amount equal to the unreimbursed Medicare-based value of qualified charity care furnished by such taxpayer during such taxable year. (b) Definitions For purposes of this section— (1) Unreimbursed Medicare-based value The term unreimbursed Medicare-based value (2) Qualified charity care The term qualified charity care (3) Physicians’ services The term physicians’ services (c) Limitation The amount allowed as a deduction under subsection (a) for a taxable year shall not exceed so much of the the gross income of the taxpayer as is attributable to physicians’ services furnished by such taxpayer during the taxable year. (d) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations establishing such documentation as the Secretary determines necessary to substantiate the provision of qualified charity care by a taxpayer. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 Sec. 199B. Qualified charity care. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after January 1, 2023. 3. Limitation on liability for volunteer health care professionals (a) In general Title II of the Public Health Service Act ( 42 U.S.C. 202 et seq. 224A. Limitation on liability for volunteer health care professionals (a) Limitation on liability A physician shall not be liable under Federal or State law in any civil action for any harm caused by an act or omission of such physician, or attending medical personnel supporting such physician, if such act or omission— (1) occurs in the course of furnishing qualified charity care (as such term is defined in section 199B (2) was not grossly negligent. (b) Preemption This section preempts the laws of a State or any political subdivision of a State to the extent that such laws are inconsistent with this section, unless such laws provide greater protection from liability for a defendant. (c) Definitions In this section: (1) Physician The term physician (2) Attending medical personnel The term attending medical personnel . (b) Effective date The amendments made by this section shall apply to any claim filed to the extent that it is with respect to acts or omissions occurring after the date of the enactment of this Act.

Summary: Medical Care Equity Act This bill allows a tax deduction for the unreimbursed Medicare-based value of qualified charity care (i.e., physicians' services furnished without expectation of reimbursement, including medical screenings and treatment for emergency medical conditions and labor-related treatments). The bill also specifies that a physician is not liable under federal or state law for harm caused by an act or omission of the physician, or attending medical personnel supporting the physician, if the act or omission (1) occurs in the course of furnishing charity care, and (2) was not grossly negligent. The bill preempts laws of a state or locality that are inconsistent with this exemption, unless the laws provide greater protection from liability for a defendant.