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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Cancer Screening Incentive Act of
1993''.

SEC. 2. FINDINGS.

The Congress finds the following:
(1) Studies have shown that early detection and screening
for cancer can reduce cancer morbidity by as much as 50 percent
for certain types of cancer.
(2) Of the 1.17 million Americans diagnosed with cancer in
1993, the American Cancer Society estimates that 100,000 deaths
could be avoided through early detection and prompt treatment.
(3) Physicians report that concern about the costs of early
detection procedures is one of the main reasons for hesitating
to order such procedures.
(4) Many low-income Americans lack comprehensive health
insurance coverage and the majority of existing health
insurance policies do not adequately cover the costs of cancer
early detection and screening procedures.
(5) Socioeconomically disadvantaged Americans are
disproportionately affected by cancer in terms of incidence and
mortality.
(6) Demographic forecasts predict that the elderly
population will double by the year 2020. Since cancer mortality
and incidence rates rise dramatically with age, cancer
prevention in the elderly population will become increasingly
important.

SEC. 3. CANCER SCREENING CREDIT.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 35 as section 36 and by inserting
after section 34 the following new section:

''SEC. 35. CANCER SCREENING TEST CREDIT.

''(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this subtitle for the taxable year
expenditures paid or incurred during the taxable year for any qualified
cancer screening test which is included in the list under subsection
(c) and which is not compensated by insurance or otherwise, as follows:
''(1) Eligible individual.--In the case of an eligible
individual, the amount of the credit allowable under this
subsection shall not exceed--
''(A) $250, or
''(B) $200 in the case of a taxpayer with taxable
income for the taxable year in excess of the maximum
rate of taxable income to which the 15-percent rate
applies under the applicable table under section 1.
''(2) Qualified cancer screening provider.--In the case of
a qualified cancer screening provider, the amount of the credit
allowable under this subsection shall be an amount equal to the
product of--
''(A) the lower of--
''(i) the usual and customary charges for
qualified cancer screening tests, or
''(ii) the rate of payment established by
the Health Care Financing Administration for
qualified cancer screening tests,
multiplied by--
''(B) the number of qualified cancer screening
tests provided without charge during the taxable year
to qualifying low-income individuals.
''(b) Definitions.--For purposes of subsection (a)--
''(1) Eligible individual.--The term 'eligible individual'
means an individual who is--
''(A) the taxpayer,
''(B) the taxpayer's spouse, or
''(C) any individual for whom the taxpayer is
allowed an exemption under section 151.
''(2) Qualified cancer screening provider.--The term
'qualified cancer screening provider' means a medical
practitioner, facility, hospital, laboratory, or similar
institution licensed under State law to provide 1 or more
qualified cancer screening tests.
''(3) Qualifying low-income individual.--The term
'qualifying low-income individual' means an individual--
''(A) whose income level does not exceed 150
percent of the official poverty line (as defined by the
Office of Management and Budget and revised annually in
accordance with section 673(2) of the Omnibus Budget
Reconciliation Act of 1981) applicable to a family of
the size involved, and
''(B) with respect to whom identifying information
is maintained.
''(c) Qualified Cancer Screening Tests.--
''(1) In general.--For purposes of this section, the
Secretary, after consultation with the Secretary of Health and
Human Services and cancer research and prevention
organizations, shall publish, not later than December 31, 1993,
and annually thereafter, a list of cancer screening tests which
qualify for the credit allowable under this section.
''(2) Cancer screening tests.--The list of cancer screening
tests which qualify under this section shall include at least
the following tests:
''(A) Physical breast examination and mammogram for
female breast cancer.
''(B) Digital rectal examination,
proctosigmoidoscopy, and blood stool test for colon and
rectum cancer.
''(C) Rectal examination for prostate cancer.
''(D) Pap test for uterine cancer.
''(E) Pelvic examination for ovarian cancer.
''(d) Identifying Information.--No credit shall be allowed under
this section unless the qualified cancer screening provider maintains,
to the satisfaction of the Secretary, adequate records regarding the
name and address, date of testing, and type of test provided with
respect to each qualifying low-income individual with respect to whom a
credit is claimed.''
(b) Coordination With Deductions for Medical Expenses.--Section
213(f) of such Code (relating to coordination with health insurance
credit under section 32) is amended--
(1) by inserting ''and the amount (if any) of the cancer
screening test credit allowable to the taxpayer for the taxable
year under section 35(a)(1)'' before the end period; and
(2) by inserting ''and Cancer Screening Test Credit Under
Section 35'' in the heading after ''Section 32''.
(c) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1 of such Code is amended by
striking the item relating to section 35 and inserting:

''Sec. 35. Cancer screening test credit.
''Sec. 36. Overpayments of tax.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1993.
Output:
Cancer Screening Incentive Act of 1993 - Amends the Internal Revenue Code to allow a refundable tax credit for expenditures (not paid by insurance or otherwise) incurred by the taxpayer for qualified cancer screening tests.