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 screen-
ing 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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CREDIT FOR EMPLOYER COSTS OF PROVIDING
MAMMOGRAPHY SCREENING.
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end thereof the follow-
ing new section:
‘‘SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING
MAMMOGRAPHY SCREENING.
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against a tax imposed by this chapter
for the taxable year an amount equal to 50 percent of the
qualified mammography screening costs of an employer
for the taxable year.
‘‘(b) 
QUALIFIED
MAMMOGRAPHY
SCREENING
COSTS.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualified mammography screening
costs’ means the amount paid or incurred during the
taxable year directly or through insurance to provide
screening mammography conducted consistent with
the frequency required under paragraph (3) and the
quality standards established under paragraph (4).
‘‘(2) SCREENING
MAMMOGRAPHY.—The term
‘screening mammography’ means a radiologic proce-
dure provided to a woman for the purpose of early
detection of breast cancer and includes a physician’s
interpretation of the results of the procedure.
‘‘(3) FREQUENCY PERMITTED.—
‘‘(A) IN GENERAL.—Except as otherwise
provided in this paragraph, the frequency re-
quired under this paragraph is annually.
‘‘(B) REVIEW AND REVISION.—
mammography and must meet radiologic stand-
ards established by such Secretary for mam-
mography;
‘‘(B) the mammography must be per-
formed by an individual who—
‘‘(i) is licensed by a State to perform
radiological procedures, or
‘‘(ii) is certified as qualified to per-
form radiological procedures by such an
appropriate organization as such Secretary
specifies in regulations;
‘‘(C) the results of the mammography
must be interpreted by a physician—
‘‘(i) who is certified as qualified to in-
terpret radiological procedures by such an
appropriate board as such Secretary speci-
fies in regulations, or
‘‘(ii) who is certified as qualified to in-
terpret screening mammography proce-
dures by such a program as such Secretary
recognizes in regulation as assuring the
qualifications of the individual with respect
to such interpretation; and
‘‘(D) with respect to the first screening
mammography performed on a woman which is
taken into account under this section, there are
satisfactory assurances that the results of the
mammography will be placed in permanent
medical records maintained with respect to the
woman.
‘‘(c) OTHER DEFINITIONS.—For purposes of this
section—
‘‘(1) EMPLOYER.—An individual who owns the
entire interest in an unincorporated trade or busi-
ness shall be treated as his own employer. A part-
nership shall be treated as the employer of each
partner who is an employee within the meaning of
paragraph (2).
‘‘(2) EMPLOYEE.—The term ‘employee’ includes
an individual who is a self-employed individual (as
defined in section 401(c)(1)(B)).
‘‘(d) APPLICATION WITH OTHER CREDITS.—The
credit allowed by subsection (a) for any taxable year shall
not exceed the excess (if any) of—
‘‘(1) the regular tax for the taxable year re-
duced by the sum of the credits allowable under sub-
part A, and sections 27, 28, and 29, over
‘‘(2) the tentative minimum tax for the taxable
year.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subpart B is amended by adding at the end there-
of the following new item:
‘‘Sec. 30. Credit for employer costs for mammography screen-
ing.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
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