I 
116TH CONGRESS 
1ST SESSION 
H. R. 856 
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 
JANUARY 29, 2019 
Mr. WEBSTER of Florida (for himself, Mr. PETERSON, Mr. MEADOWS, Mr. 
ALLEN, Mr. HICE of Georgia, Mr. MOONEY of West Virginia, and Mr. 
WESTERMAN) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on En-
ergy and Commerce, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
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 ‘‘Physician Pro Bono 
Care Act of 2019’’. 
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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— 
‘‘(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, 
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the amount payable for such services under the phy-
sician fee schedule established under section 1848 of 
the Social Security Act. 
‘‘(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. 
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‘‘(4) 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 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.’’. 
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— 
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‘‘(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. 
‘‘(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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