,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bdib  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ah1 #bjad ,mr4  
,scott introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase access
 = ! un9sur$ to high quality physician  
c>e4  #a4  ,%ort title  ,?is ,act may be
 cit$ z ! ,*>ity ,c>e ,expansion ,act ( 
#bjad4  #b4  ,physician *>ity c>e       
d$uction  7a7  ,9 g5]al  ,"p ,,vi (     
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #aii;,a4
  ,physician *>ity c>e  7a7  ,9 g5]al   
,9 ! case ( a physician1 !re %all be    
all[$ z a d$uction = ! taxable ye> an   
am\nt equal to ! am\nt su* physician    
w\ld h o!rwise *>g$ = qualifi$ *>ity c>e
 provid$ by su* physician dur+ ! taxable
 ye>4  7b7  ,qualifi$ *>ity c>e  ,=     
purposes ( ?is section--  7#a7          
,qualifi$ *>ity c>e  ,! t]m qualifi$    
*>ity c>e means physicians' s]vices 7z  

def9$ 9 section #ahfa7q7 ( ! ,social    
,security ,act7 provid$ on a volunte] or
 pro bono basis ?r\gh a qualify+        
arrangem5t4  7#b7  ,physician  ,! t]m   
physician has ! mean+ giv5 to su* t]m 9 
section #ahfa ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #aciex7r774  7#c7       
,qualify+ arrangem5t ,! t]m qualify+    
arrangem5t means an agreem5t or contract
 to provide physicians' s]vices on a    
volunte] or pro bono basis :i* is ent]$ 
into-- 7,a7 betwe5 ! physician & a heal?
 c>e cl9ic or o!r organization provid+  
heal? c>e :i* is t>get$ to s]ve und]s]v$
 or l[-income individuals1 &  7,b7 be=e 
! date ! s]vices are provid$4  7c7      
,limitations  7#a7 ,s]vice *>ge         
limitation ,! am\nt det]m9$ "u          
subsection 7a7 ) respect to any s]vices 
%all n exce$ ! m$ic>e economic index    
7ref]r$ to 9 ! f\r? s5t5ce ( section    
#ahdb7;b77#c7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acieu7b77#c777         
applicable to ! s]vices provid$4 ,9 !   
case ( physicians' s]vices to :i* !     

m$ic>e economic index is n applicable1 !
 ,secret>y1 9 consultation ) ! ,secret>y
 ( ,heal? & ,human ,s]vices1 %all use   
data on uncomp5sat$ c>e = purposes ( !  
limitation "u subp>agraph 7,b71 & may   
adju/ su* data s z to be an appropriate 
proxy1 includ+ a d[nw>d adju/m5t to     
elim9ate bad debt data f uncomp5sat$ c>e
 data4  7#b7  ,ov]all limitation  ,!    
am\nt all[$ z a d$uction "u subsection  
7a7 = any taxable ye> %all n exce$ an   
am\nt equal to-- 7,a7 #aj p]c5t ( !     
gross income ( ! taxpay] = ! taxable ye>
 d]iv$ f ! taxpay]'s provision (        
physicians' s]vices 7z def9$ 9 section  
#ahfa7q7 ( ! ,social ,security ,act71 or
  7,b7 9 ! case ( a physician :o does n 
h income = ! taxable ye> d]iv$ f !      
provision ( physicians' s]vices1        
#aj1jjj4  7#c7 ,exclusion = s]vices )   
respect to :i* any reimbursem5t is      
receiv$ ,physicians' s]vices %all n be  
treat$ z qualifi$ *>ity c>e "u          
subsection 7b7 if a physician receives  
any reimbursem5t1 includ+ paym5t at a   

p>tial or disc\nt$ rate1 = su* s]vices4 
4  7b7  ,cl]ical am5dm5t  ,! table (    
sections = "p ,,vi ( sub*apt] ,b ( *apt]
 #a ( su* ,code is am5d$ by add+ at !   
end ! foll[+ new item3  ,sec4 #aii;,a4  
,physician *>ity c>e4  4  7c7           
,effective date  ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,prev5tive heal? & heal?     
s]vices block grant ,"p ,a ( title ,,xix
 ( ! ,public ,heal? ,s]vice ,act 7#db   
,u4,s4,c4 #cjjw et seq47 is repeal$4