I 
109TH CONGRESS 
2D SESSION 
H. R. 5613 
To amend the Internal Revenue Code of 1986 to allow a tax credit for 
charitable contributions to private, nonprofit charities providing health 
insurance premium assistance and drug co-payment assistance, thereby 
transitioning 
uninsured 
Americans 
into 
private 
insurance 
and 
transitioning Medicaid patients into private insurance, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 14, 2006 
Mr. GERLACH 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 
tax credit for charitable contributions to private, non-
profit charities providing health insurance premium as-
sistance and drug co-payment assistance, thereby 
transitioning uninsured Americans into private insurance 
and transitioning Medicaid patients into private insur-
ance, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This act may be cited as the ‘‘Health Insurance Tax 
Credit Assistance Act of 2006’’. 
SEC. 2. CREDIT FOR CHARITABLE CONTRIBUTIONS TO CER-
TAIN 
PRIVATE 
CHARITIES 
PROVIDING 
HEALTH INSURANCE PREMIUM ASSISTANCE 
AND DRUG COPAYMENT ASSISTANCE TO THE 
UNINSURED AND UNDERINSURED. 
(a) IN GENERAL.—Subpart A of part IV of chapter 
1 of the Internal Revenue Code of 1986 (relating to non-
refundable personal credits) is amended by inserting after 
section 25D the following new section: 
‘‘SEC. 25E. CREDIT FOR CONTRIBUTIONS TO THE CHRON-
ICALLY 
ILL 
UNINSURED 
AND 
UNDER-
INSURED. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
the qualified charitable contributions made by the tax-
payer. 
‘‘(b) LIMITATION.—The amount allowed as a credit 
to the taxpayer under subsection (a) shall not exceed 
$1,000 ($2,000 in the case of a joint return). 
‘‘(c) QUALIFIED CHARITABLE CONTRIBUTION.—For 
the purposes of this section, the term ‘qualified charitable 
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contribution’ means a charitable contribution (as defined 
in section 170(c)) made in cash to a qualified charity. 
‘‘(d) QUALIFIED CHARITY.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified charity’ 
means an organization described in section 501(c)(3) 
and exempt from tax under section 501(a)— 
‘‘(A) which is certified by the Office of In-
spector General of the Department of Health 
and Human Services as meeting the require-
ments of paragraph (2), and 
‘‘(B) which is organized under the laws of 
a State at the time the contribution is made 
and is exempt from income taxation (if any) by 
such State. 
‘‘(2) CHARITY MUST WORK TO ASSIST CHRON-
ICALLY
ILL
PATIENTS
WITH
HEALTH
INSURANCE 
PREMIUM
ASSISTANCE
AND
COPAYMENT
ASSIST-
ANCE.—An organization meets the requirements of 
this paragraph only if the predominant activity of 
such organization is the subsidizing of health insur-
ance premiums and pharmacy co-payments of indi-
viduals who are uninsured or cannot otherwise af-
ford health insurance or drug treatments. 
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‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under any other provision of this chapter 
for any contribution for which a deduction or credit is al-
lowed under subsection (a). 
‘‘(f) ELECTION TO NOT TAKE CREDIT.—No credit 
shall be allowed under subsection (a) for any contribution 
if the taxpayer elects to not have this section apply to such 
contribution.’’. 
(b) CLERICAL AMENDMENTS.—The table of sections 
of such subpart is amended by inserting after the item 
relating to section 25D the following new item: 
‘‘Sec. 25E. Credit for contributions to the chronically ill uninsured and under-
insured.’’. 
(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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sroberts on PROD1PC70 with BILLS