,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #hihd  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bf1      
#bjbb,mr4 ,higgins of ,louisiana        
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on ,energy and ,commerce1 for
 a period to be subsequently determined 
by the ,speaker1 in each case for       
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to provide a deduction for certain
 charity care furnished by physicians1  
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,medical ,care ,equity ,act4  #b4       
,deduction for qualified charity care   
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;,b4 ,qualified charity   

care  7a7 ,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 year4  7b7          
,definitions ,for purposes of this      
section--  7#a7 ,unreimbursed           
,medicare-based value ,the term         
unreimbursed ,medicare-based value      
means1 with respect to physicians'      
services1 the amount that would be      
payable for such services under the     
physician fee schedule established under
 section #ahdh 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 title1 as         
applicable4  7#b7 ,qualified charity    
care ,the term qualified charity care   
means physicians' services that are     
furnished without expectation of        
reimbursement1 including medical        
screenings and necessary stabilizing    

treatment for emergency medical         
conditions and labor provided under     
section #ahfg of the ,social ,security  
,act4  7#c7 ,physicians' services ,the  
term physicians' services has the       
meaning given such term by section      
#ahfa7q7 of the ,social ,security ,act4 
7c7 ,limitation ,the amount allowed as a
 deduction under subsection 7a7 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 year4  7d7 ,regulations ,the    
,secretary shall prescribe such         
regulations as may be appropriate to    
carry out the purposes of this section1 
including regulations establishing such 
documentation as the ,secretary         
determines necessary to substantiate the
 provision of qualified charity care by 
a taxpayer4  4  7b7 ,clerical amendment 
,the table of sections for 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 item3  ,sec4 #aii;,b4     
,qualified charity care4  4  7c7        
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,january #a1      
#bjbc4  #c4 ,limitation on liability for
 volunteer health care professionals    
7a7 ,in general ,title ,,ii of the      
,public ,health ,service ,act 7#db      
,u4,s4,c4 #bjb et seq47 is amended by   
inserting after section #bbd the        
following3  #bbd;,a4 ,limitation on     
liability for volunteer health care     
professionals  7a7 ,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 physician1 or
 attending medical personnel supporting 
such physician1 if such act or          
omission-- 7#a7 occurs in the course of 
furnishing qualified charity care 7as   
such term is defined in section #aii;,b 
of the ,internal ,revenue ,code of      

#aihf72 and  7#b7 was not grossly       
negligent4  7b7 ,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 section1 unless  
such laws provide greater protection    
from liability for a defendant4  7c7    
,definitions ,in this section3 7#a7     
,physician ,the term physician has the  
meaning given such term by section      
#ahfa7r7 of the ,social ,security ,act4 
7#b7 ,attending medical personnel ,the  
term attending medical personnel means  
an individual who is licensed to        
directly support a physician in         
furnishing medical services4  4  7b7    
,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 
,act4