SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Helping Everyone Ac-
cess Long Term Healthcare Act of 2025’’ or the 
‘‘HEALTH Act of 2025’’. 
SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of subtitle A of the Internal Revenue Code of 1986 
is amended by redesignating section 226 as section 227 
and inserting after section 225 the following new section: 
‘‘SEC. 226. QUALIFIED CHARITY CARE. 
‘‘(a) IN GENERAL.—In the case of a physician (as 
defined in section 1861(r) of the Social Security Act), 
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 year. 
‘‘(b) UNREIMBURSED MEDICARE-BASED VALUE.— 
For purposes of this section, the term ‘unreimbursed 
Medicare-based value’ means, with respect to qualified 
charity care, the amount payable for such care under the 
physician fee schedule established under section 1848 of 
the Social Security Act. 
‘‘(c) QUALIFIED CHARITY CARE.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘qualified charity 
care’ means physicians’ services that are furnished— 
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‘‘(A) without reimbursement or the expec-
tation of reimbursement, 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). 
‘‘(2) EXCLUSION.—The term ‘qualified charity 
care’ does not include— 
‘‘(A) services for which funding is prohib-
ited under sections 506 and 507 of title V of 
division D of the Further Consolidated Appro-
priations Act, 2024, 
‘‘(B) sex reassignment surgeries furnished 
for the purpose of the gender alteration of a 
transgender individual, or 
‘‘(C) hormone treatments furnished for the 
purpose 
of 
the 
gender 
alteration 
of 
a 
transgender individual. 
‘‘(d) PHYSICIANS’ SERVICES.—For purposes of this 
section, the term ‘physicians’ services’ has the meaning 
given such term by section 1861(q) of the Social Security 
Act.’’. 
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(b) DEDUCTION ALLOWED
TO NON-ITEMIZERS.— 
Section 63(b) of such Code is amended— 
(1) in paragraph (6), by striking ‘‘and’’, 
(2) in paragraph (7), by striking the period and 
inserting ‘‘, and’’, and 
(3) by adding at the end the following new 
paragraph: 
‘‘(8) the deduction provided in section 227.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 is amended by 
redesignating the item relating to section 226 as relating 
to section 227 and by inserting after the item relating to 
section 223 the following new item: 
‘‘Sec. 226. Qualified charity care.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to qualified charity care (as defined 
in section 199B(c) of such Code) furnished after Decem-
ber 31, 2025. 
SEC. 3. LIMITATION ON LIABILITY FOR PHYSICIANS FUR-
NISHING QUALIFIED CHARITY CARE. 
The Public Health Service Act is amended by insert-
ing after section 224 (42 U.S.C. 233) the following: 
‘‘SEC. 224A. LIMITATION ON LIABILITY FOR PHYSICIANS 
FURNISHING QUALIFIED CHARITY CARE. 
‘‘(a) LIMITATION ON LIABILITY.—A physician or at-
tending medical personnel shall not be liable under Fed-
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eral or State law in any civil action for any harm caused 
by an act or omission of such physician or attending med-
ical personnel, if such act or omission— 
‘‘(1) occurred in the course of furnishing quali-
fied charity care (as defined in section 199B of the 
Internal Revenue Code of 1986); and 
‘‘(2) was not intentional, knowing, reckless, or 
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.’’. 
Æ 
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