I 
112TH CONGRESS 
2D SESSION 
H. R. 5849 
To amend the Internal Revenue Code of 1986 to allow a deduction for 
charity care provided by physicians. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2012 
Mr. SCHILLING 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 a 
deduction for charity care provided by physicians. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Charity Care Tax De-
duction for Physicians Act of 2012’’. 
SEC. 2. PHYSICIAN CHARITY CARE DEDUCTION. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new section: 
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‘‘SEC. 199A. PHYSICIAN CHARITY CARE. 
‘‘(a) IN GENERAL.—In the case of a physician, there 
shall be allowed as a deduction an amount equal to the 
amount such physician would have otherwise charged for 
qualified charity care provided by such physician during 
the taxable year. 
‘‘(b) QUALIFIED CHARITY CARE.—For purposes of 
this section— 
‘‘(1) QUALIFIED
CHARITY
CARE.—The term 
‘qualified charity care’ means physicians’ services 
(as defined in section 1861(q) of the Social Security 
Act) provided on a volunteer or pro bono basis. 
‘‘(2) PHYSICIAN.—The term ‘physician’ has the 
meaning given to such term in section 1861 of the 
Social Security Act (42 U.S.C. 1395x(r)). 
‘‘(c) LIMITATIONS.— 
‘‘(1) 
SERVICE
CHARGE
LIMITATION.—The 
amount determined under subsection (a) with re-
spect to any services— 
‘‘(A) shall be reduced by any reimburse-
ment for such services, and 
‘‘(B) shall not exceed the medicare eco-
nomic index (referred to in the fourth sentence 
of section 1842(b)(3) of the Social Security Act 
(42 U.S.C. 1395u(b)(3)) applicable to the serv-
ices provided. 
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In the case of physicians’ services to which the medi-
care economic index is not applicable, the Secretary, 
in consultation with the Secretary of Health and 
Human Services, shall use data on uncompensated 
care for purposes of the limitation under subpara-
graph (B), and may adjust such data so as to be an 
appropriate proxy, including a downward adjustment 
to eliminate bad debt data from uncompensated care 
data. 
‘‘(2) OVERALL
LIMITATION.—The amount al-
lowed as a deduction under subsection (a) for any 
taxable year shall not exceed an amount equal to 10 
percent of the gross income of the taxpayer for the 
taxable year derived from the taxpayer’s provision of 
physicians’ services (as defined in section 1861(q) of 
the Social Security Act).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of such Code 
is amended by adding at the end the following new item: 
‘‘Sec. 199A. Physician charity care.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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