,,ii  #aadth ,,congress  #ast ,session  
,s4 #aeba  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #d1      
#bjae,mr4 ,scott introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase     
access for the uninsured to high quality
 physician care4  #a4 ,short title ,this
 ,act may be cited as the ,charity ,care
 ,expansion ,act of #bjae4  #b4         
,physician charity care deduction  7a7  
,in general ,part ,,vi of subchapter ,b 
of chapter #a of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new section3      
#aii;,a4 ,physician charity care  7a7   
,in general ,in the case of a physician1
 there shall be allowed as a deduction  
for the taxable year an amount equal to 
the amount such physician would have    
otherwise charged for qualified charity 
care provided by such physician during  
the taxable year4  7b7 ,qualified       

charity care ,for purposes of this      
section-- 7#a7 ,qualified charity care  
,the term qualified charity care means  
physicians' services 7as defined in     
section #ahfa7q7 of the ,social         
,security ,act 7#db ,u4,s4,c4           
#aciex7q777 provided on a volunteer or  
pro bono basis through a qualifying     
arrangement4  7#b7 ,physician ,the term 
physician has the meaning given to such 
term in section #ahfa7r7 of the ,social 
,security ,act 7#db ,u4,s4,c4           
#aciex7r774  7#c7 ,qualifying           
arrangement ,the term qualifying        
arrangement means an agreement or       
contract to provide physicians' services
 on a volunteer or pro bono basis which 
is entered into--  7,a7 between the     
physician and a health care clinic or   
other organization providing health care
 which is targeted to serve underserved 
or low-income individuals1 and  7,b7    
before the date the services are        
provided4  7c7 ,limitations  7#a7       
,service charge limitation ,the amount  

determined under subsection 7a7 with    
respect to any services shall not exceed
 the medicare economic index 7referred  
to in the fourth sentence of section    
#ahdb7;b77#c7 of the ,social ,security  
,act 7#db ,u4,s4,c4 #acieu7b77#c77      
applicable to the services provided4 ,in
 the case of physicians' services to    
which the medicare economic index is not
 applicable1 the ,secretary1 in         
consultation with the ,secretary of     
,health and ,human ,services1 shall use 
data on uncompensated care for purposes 
of the limitation under subparagraph    
7,b71 and may adjust such data so as to 
be an appropriate proxy1 including a    
downward adjustment to eliminate bad    
debt data from uncompensated care data4 
7#b7 ,overall limitation ,the amount    
allowed as a deduction under subsection 
7a7 for any taxable year shall not      
exceed an amount equal to--  7,a7 #aj   
percent of the gross income of the      
taxpayer for the taxable year derived   
from the taxpayer's provision of        

physicians' services 7as defined in     
section #ahfa7q7 of the ,social         
,security ,act 7#db ,u4,s4,c4           
#aciex7q7771 or  7,b7 in the case of a  
physician who does not have income for  
the taxable year derived from the       
provision of physicians' services1      
#aj1jjj4  7#c7 ,exclusion for services  
with respect to which any reimbursement 
is received ,physicians' services shall 
not be treated as qualified charity care
 under subsection 7b7 if a physician    
receives any reimbursement1 including   
payment at a partial or discounted rate1
 for such services4  4  7b7 ,clerical   
amendment ,the table of sections for    
part ,,vi of subchapter ,b of chapter #a
 of such ,code is amended by adding at  
the end the following new item3  ,sec4  
#aii;,a4 ,physician charity care4  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4  #c4 ,preventive
 health and health services block grant 

,part ,a of title ,,xix of the ,public  
,health ,service ,act 7#db ,u4,s4,c4    
#cjjw et seq47 is repealed4