I
103D CONGRESS
1ST SESSION
H. R. 2210
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
MAY 20, 1993
Miss COLLINS of Michigan (for herself, Mrs. CLAYTON, Ms. NORTON, Mr. PE-
TERSON of Minnesota, Mr. MCHUGH, Mr. THOMPSON of Mississippi, Mr.
MYERS of Indiana, Mr. ACKERMAN, Mrs. VUCANOVICH, Ms. ROYBAL-AL-
LARD, Ms. DANNER, Mr. LIPINSKI, Mrs. MINK, Ms. SCHENK, Mr. RAN-
GEL, Mrs. COLLINS of Illinois, Ms. EDDIE BERNICE JOHNSON of Texas,
Ms. ROS-LEHTINEN, Mr. KING, Mr. BARRETT of Wisconsin, Mrs. LLOYD,
and Mr. EVANS) 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. SHORT TITLE.
This Act may be cited as the ‘‘Mammography Access
Tax Credit Act of 1993’’.
SEC. 2. 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 20 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).
In the case of screening mammography provided
through insurance, only the portion of the premiums
attributable to the provision of such screening shall
be taken into account under the preceding sentence.
‘‘(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.—
‘‘(i) 
REVIEW.—The 
Secretary 
of
Health and Human Services, in consulta-
tion with the Director of the National
Cancer Institute, shall review periodically
the appropriate frequency for performing
screening mammography, based on age
and such other factors as such Secretary
believes to be pertinent.
‘‘(ii) REVISION
OF
FREQUENCY.—
Such Secretary, taking into consideration
the review made under clause (i), may re-
vise from time to time the frequency with
which screening mammography may be re-
quired for purposes of this paragraph, but
no such revision shall apply to screening
mammography performed before January
1, 1993.
‘‘(4) QUALITY STANDARDS.—The Secretary of
Health and Human Services shall establish stand-
ards to assure the safety and accuracy of screening
mammography taken into account under this sec-
tion. Such standards shall include the requirements
that—
‘‘(A) the equipment used to perform the
mammography must be specifically designed for
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).