,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #hef  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bi1 #bjai,mr4
 ,web/] ( ,florida 7= himself1 ,mr4     
,pet]son1 ,mr4 ,mead[s1 ,mr4 ,all51 ,mr4
 ,hice ( ,georgia1 ,mr4 ,mooney ( ,we/  
,virg9ia1 & ,mr4 ,we/]man7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,en]gy &    
,comm]ce1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to provide a d$uction =   
c]ta9 *>ity c>e furni%$ by physicians1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,physician ,pro    
,bono ,c>e ,act ( #bjai4  #b4 ,d$uction 
= qualifi$ *>ity c>e  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;,b4 ,qualifi$ *>ity c>e  7a7 ,9    

g5]al ,!re %all be all[$ z a d$uction = 
! taxable ye> an am\nt equal to-- 7#a7 9
 ! case ( a direct prim>y c>e physician1
 an am\nt equal to ! sum (--  7,a7 ! fee
 7z publi%$ on a publicly available     
website ( su* physician7 = physicians'  
s]vices t are qualifi$ *>ity c>e furni%$
 by su* taxpay] dur+ su* ye>1 &  7,b7 = 
ea* visit by a pati5t to su* physician  
dur+ :i* qualifi$ *>ity c>e is furni%$1 
half ( s mu* ( ! l[e/ subscription fee (
 su* physician t is attributable to a   
mon?1 &  7#b7 9 ! case ( any o!r        
individual1 ! unreimburs$ ,m$ic>e-bas$  
value ( qualifi$ *>ity c>e furni%$ by   
su* taxpay] dur+ su* ye>4  7b7          
,def9itions ,= purposes ( ?is section3  
7#a7 ,unreimburs$ ,m$ic>e-bas$ value ,! 
t]m unreimburs$ ,m$ic>e-bas$ value      
means1 ) respect to physicians' s]vices1
 ! am\nt payable = su* s]vices "u !     
physician fee s*$ule e/abli%$ "u section
 #ahdh ( ! ,social ,security ,act4  7#b7
 ,qualifi$ *>ity c>e ,! t]m qualifi$    
*>ity c>e means physicians' s]vices t   

are furni%$--  7,a7 )\t expectation (   
reimbursem5t1 &  7,b7 to an individual  
enroll$--  7i7 "u a ,/ate plan "u title 
,,xix ( ! ,social ,security ,act 7or a  
waiv] ( su* plan71 or  7ii7 "u a ,/ate  
*ild heal? plan "u title ,,xxi ( !      
,social ,security ,act 7or a waiv] ( su*
 plan74  7#c7 ,direct prim>y c>e        
physician ,! t]m direct prim>y c>e      
physician means a physician 7z def9$ 9  
section #ahfa7r7 ( ! ,social ,security  
,act7 :o provides prim>y c>e-- 7,a7 to  
individuals :o h paid a p]iodic         
subscription fee1 &  7,b7 9 ex*ange = a 
fee t is publi%$ on a publicly available
 website ( su* physician4  7#d7         
,physicians' s]vices ,! t]m physicians' 
s]vices has ! mean+ giv5 su* t]m by     
section #ahfa7q7 ( ! ,social ,security  
,act4  7c7 ,limitation ,! am\nt all[$ z 
a d$uction "u subsection 7a7 = a taxable
 ye> %all n exce$ ! gross receipts      
attributable to physicians' s]vices     
furni%$ by ! taxpay] dur+ ! taxable ye>4
  4  7b7 ,cl]ical am5dm5t ,! table (    

sections = "p ,,vi ( sub*apt] ,b ( *apt]
 #a ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ! foll[+ new  
item3  ,sec4 #aii;,b4 ,qualifi$ *>ity   
c>e4  4  #c4 ,limitation on liability = 
volunte] heal? c>e pr(essionals  7a7 ,9 
g5]al ,title ,,ii ( ! ,public ,heal?    
,s]vice ,act 7#db ,u4,s4,c4 #bjb et     
seq47 is am5d$ by ins]t+ aft] section   
#bbd ! foll[+3  #bbd;,a4 ,limitation on 
liability = volunte] heal? c>e          
pr(essionals  7a7 ,limitation on        
liability ,a physician %all n be liable 
"u ,f$]al or ,/ate law 9 any civil      
action = any h>m caus$ by an act or     
omission ( su* physician1 or att5d+     
m$ical p]sonnel support+ su* physician1 
if su* act or omission--  7#a7 occurs 9 
! c\rse ( furni%+ qualifi$ *>ity c>e 7z 
su* t]m is def9$ 9 section #aii;,b ( !  
,int]nal ,rev5ue ,code ( #aihf72 &  7#b7
 0 n grossly neglig5t4  7b7 ,preemption 
,?is section preempts ! laws ( a ,/ate  
or any political subdivision ( a ,/ate  
to ! ext5t t su* laws are inconsi/5t )  

?is section1 unless su* laws provide    
great] protection f liability = a       
def5dant4  7c7 ,def9itions ,9 ?is       
section3  7#a7 ,physician ,! t]m        
physician has ! mean+ giv5 su* t]m by   
section #ahfa7r7 ( ! ,social ,security  
,act4  7#b7 ,att5d+ m$ical p]sonnel ,!  
t]m att5d+ m$ical p]sonnel means an     
individual :o is lic5s$ to directly     
support a physician 9 furni%+ m$ical    
s]vices4  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to any claim fil$ to ! ext5t t x is )   
respect to acts or omissions occurr+    
aft] ! date ( ! enactm5t ( ?is ,act4