I 
111TH CONGRESS 
1ST SESSION H. R. 1497 
To amend the Internal Revenue Code of 1986 to allow medical care providers 
a credit against income tax for uncompensated emergency medical care 
and to allow hospitals a deduction for such care. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 12, 2009 
Mr. PAUL 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 med-
ical care providers a credit against income tax for uncom-
pensated emergency medical care and to allow hospitals 
a deduction for such care. 
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 ‘‘Treat Physicians Fair-
ly Act of 2009’’. 
SEC. 2. EMERGENCY MEDICAL CARE CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. EMERGENCY MEDICAL CARE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—In the case of a medical 
care provider, there shall be allowed as a credit 
against the tax imposed by this chapter for a taxable 
year an amount equal to 100 percent of the qualified 
uncompensated emergency medical care expenses in-
curred by the medical care provider during the tax-
able year. 
‘‘(2) YEAR
CREDIT
ALLOWED.—The credit 
under paragraph (1) with respect to any expense 
shall be allowed for the taxable year during which 
such expense qualifies as a qualified uncompensated 
emergency medical care expense. 
‘‘(b) QUALIFIED
UNCOMPENSATED
EMERGENCY 
MEDICAL CARE EXPENSES.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified uncom-
pensated emergency medical care expenses’ means 
the expenses incurred by a medical care provider for 
the provision of emergency medical care for which 
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the medical care provider has not been fully com-
pensated 6 months after such care is provided. 
‘‘(2) MEDICAL
CARE
PROVIDER.—The term 
‘medical care provider’ means any individual en-
gaged in the trade or business of providing medical 
care. 
‘‘(3) MEDICAL CARE.—The term ‘medical care’ 
has the meaning given such term by section 213(d). 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
a deduction or credit is allowed under any other provision 
of this chapter.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart A of part IV of subchapter A of chapter 
1 of such Code is amended by inserting after the item 
relating to section 25D the following new item: 
‘‘Sec. 25E. Emergency medical care credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
SEC. 3. EMERGENCY MEDICAL CARE DEDUCTION. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
itemized deductions for individuals and corporations) is 
amended by inserting after section 190 the following new 
section: 
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‘‘SEC. 191. EMERGENCY MEDICAL CARE DEDUCTION. 
‘‘(a) ALLOWANCE OF DEDUCTION.— 
‘‘(1) IN GENERAL.—In the case of a hospital, 
there shall be allowed as a deduction for a taxable 
year an amount equal to 100 percent of the qualified 
uncompensated emergency medical care expenses in-
curred by the hospital during the taxable year. 
‘‘(2) YEAR DEDUCTION ALLOWED.—The deduc-
tion under paragraph (1) with respect to any ex-
pense shall be allowed for the taxable year during 
which such expense qualifies as a qualified uncom-
pensated emergency medical care expense. 
‘‘(b) QUALIFIED
UNCOMPENSATED
EMERGENCY 
MEDICAL CARE EXPENSES.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified uncom-
pensated emergency medical care expenses’ means 
the expenses incurred by a hospital for the provision 
of emergency medical care for which the medical 
care provider has not been fully compensated 6 
months after such care is provided. 
‘‘(2) MEDICAL CARE.—The term ‘medical care’ 
has the meaning given such term by section 213(d). 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under subsection (a) for any expense for 
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which a deduction or credit is allowed under any other 
provision of this chapter.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part VI of subchapter B of chapter 1 of such 
Code is amended by inserting after the item relating to 
section 190 the following new item: 
‘‘Sec. 191. Emergency medical care deduction.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
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