Medical Care Equity Act
Bill: H.R.8984 | Sponsor: Rep. Higgins, Clay (R-LA)
Policy area: Taxation

Summary:
Medical Care Equity Act
This bill allows a tax deduction for the unreimbursed Medicare-based value of qualified charity care (i.e., physicians' services furnished without expectation of reimbursement, including medical screenings and treatment for emergency medical conditions and labor-related treatments).
The bill also specifies that a physician is not liable under federal or state law for harm caused by an act or omission of the physician, or attending medical personnel supporting the physician, if the act or omission (1) occurs in the course of furnishing charity care, and (2) was not grossly negligent. The bill preempts laws of a state or locality that are inconsistent with this exemption, unless the laws provide greater protection from liability for a defendant.

To amend the Internal Revenue Code of 1986 to provide a deduction for 
 certain charity care furnished by physicians, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medical Care Equity Act''.

SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE.

    (a) In General.--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 section:

``SEC. 199B. QUALIFIED CHARITY CARE.

    ``(a) In General.--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 
taxable 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, the amount that would be payable for such 
        services under the physician fee schedule established under 
        section 1848 of the Social Security Act if such services were 
        furnished to an individual entitled to benefits under part A of 
        title XVIII or enrolled under part B of such title, as 
        applicable.
            ``(2) Qualified charity care.--The term `qualified charity 
        care' means physicians' services that are furnished without 
        expectation of reimbursement, including medical screenings and 
        necessary stabilizing treatment for emergency medical 
        conditions and labor provided under section 1867 of the Social 
        Security Act.
            ``(3) Physicians' services.--The term `physicians' 
        services' has the meaning given such term by section 1861(q) of 
        the Social Security Act.
    ``(c) Limitation.--The amount allowed as a deduction under 
subsection (a) for a taxable year shall not exceed so much of the the 
gross income of the taxpayer as is attributable to physicians' services 
furnished by such taxpayer during the taxable year.
    ``(d) Regulations.--The Secretary shall prescribe such regulations 
as may be appropriate to carry out the purposes of this section, 
including regulations establishing such documentation as the Secretary 
determines necessary to substantiate the provision of qualified charity 
care by a taxpayer.''.
    (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.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after January 1, 2023.

SEC. 3. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE 
              PROFESSIONALS.

    (a) In General.--Title II of the Public Health Service 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 physician, or attending medical personnel 
supporting such physician, if such act or omission--
            ``(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 individual 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.
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