I 
118TH CONGRESS 
1ST SESSION H. R. 2986 
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 
APRIL 27, 2023 
Mr. WEBSTER of Florida (for himself and Mr. DESJARLAIS) 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 
a deduction for certain charity care furnished by physi-
cians, and for other purposes. 
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 ‘‘Helping Everyone Ac-
cess Long Term Healthcare Act’’ or the ‘‘HEALTH Act’’. 
SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE. 
(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. 199B. QUALIFIED CHARITY CARE. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction for the taxable year an amount equal to— 
‘‘(1) in the case of a direct primary care physi-
cian, an amount equal to the sum of— 
‘‘(A) the fee (as published on a publicly 
available website of such physician) for physi-
cians’ services that are qualified charity care 
furnished by such taxpayer during such year, 
and 
‘‘(B) for each visit by a patient to such 
physician during which qualified charity care is 
furnished, half of so much of the lowest sub-
scription fee of such physician that is attrib-
utable to a month, and 
‘‘(2) in the case of any other individual, the un-
reimbursed Medicare-based value of qualified charity 
care furnished by such taxpayer during such year. 
‘‘(b) DEFINITIONS.—For purposes of this section: 
‘‘(1) 
UNREIMBURSED
MEDICARE-BASED 
VALUE.—The term ‘unreimbursed Medicare-based 
value’ means, with respect to physicians’ services, 
the amount payable for such services under the phy-
sician fee schedule established under section 1848 of 
the Social Security Act. 
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‘‘(2) QUALIFIED
CHARITY
CARE.—The term 
‘qualified charity care’ means physicians’ services 
that are furnished— 
‘‘(A) without expectation of reimburse-
ment, and 
‘‘(B) to an individual enrolled— 
‘‘(i) under a State plan under title 
XIX of the Social Security Act (or a waiv-
er of such plan), or 
‘‘(ii) under a State child health plan 
under title XXI of the Social Security Act 
(or a waiver of such plan). 
‘‘(3) DIRECT PRIMARY CARE PHYSICIAN.—The 
term ‘direct primary care physician’ means a physi-
cian (as defined in section 1861(r) of the Social Se-
curity Act) who provides primary care— 
‘‘(A) to individuals who have paid a peri-
odic subscription fee, and 
‘‘(B) in exchange for a fee that is pub-
lished on a publicly available website of such 
physician. 
‘‘(4) PHYSICIANS’ SERVICES.—The term ‘physi-
cians’ services’ has the meaning given such term by 
section 1861(q) of the Social Security Act. 
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‘‘(c) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for a taxable year shall not ex-
ceed the gross receipts attributable to physicians’ services 
furnished by the taxpayer during the taxable year.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new item: 
‘‘Sec. 199B. Qualified 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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