I 
117TH CONGRESS 
2D SESSION 
H. R. 8984 
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 
SEPTEMBER 26, 2022 
Mr. HIGGINS of Louisiana introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Energy and Commerce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
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 ‘‘Medical Care Equity 
Act’’. 
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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: 
‘‘SEC. 199B. QUALIFIED CHARITY CARE. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction for the taxable year an amount equal to the unre-
imbursed 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’ means, with respect to physicians’ services, 
the amount that would be payable for such services 
under the physician fee schedule established under 
section 1848 of the Social Security Act if such serv-
ices were furnished to an individual entitled to bene-
fits under part A of title XVIII or enrolled under 
part B of such title, as applicable. 
‘‘(2) QUALIFIED
CHARITY
CARE.—The term 
‘qualified charity care’ means physicians’ services 
that are furnished without expectation of reimburse-
ment, including medical screenings and necessary 
stabilizing treatment for emergency medical condi-
tions and labor provided under section 1867 of the 
Social Security Act. 
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‘‘(3) PHYSICIANS’ SERVICES.—The term ‘physi-
cians’ services’ has the meaning given such term by 
section 1861(q) of the Social Security Act. 
‘‘(c) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for a taxable year shall not ex-
ceed 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 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 
January 1, 2023. 
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SEC. 
3. 
LIMITATION 
ON 
LIABILITY 
FOR 
VOLUNTEER 
HEALTH CARE PROFESSIONALS. 
(a) IN GENERAL.—Title II of the Public Health Serv-
ice Act (42 U.S.C. 202 et seq.) is amended by inserting 
after section 224 the following: 
‘‘SEC. 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 physi-
cian, or attending medical personnel supporting such phy-
sician, if such act or omission— 
‘‘(1) occurs in the course of furnishing qualified 
charity care (as such term is defined in section 
199B of the Internal Revenue Code of 1986); and 
‘‘(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’ has the 
meaning given such term by section 1861(r) of the 
Social Security Act. 
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‘‘(2) ATTENDING MEDICAL PERSONNEL.—The 
term ‘attending medical personnel’ means an indi-
vidual who is licensed to directly support a physician 
in furnishing medical services.’’. 
(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. 
Æ 
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