,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #bihf  ,,in ,,the ,,house ,,of  
,,representatives  ,april #bg1 #bjbc,mr4
 ,webster of ,florida 7for himself and  
,mr4 ,des,jarlais7 introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,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 ,helping ,everyone ,access ,long   
,term ,healthcare ,act or the ,,health  
,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-- 7#a7 in the case of a direct       
primary care physician1 an amount equal 

to the sum of-- 7,a7 the fee 7as        
published on a publicly available       
website of such physician7 for          
physicians' services that are qualified 
charity care furnished by such taxpayer 
during such year1 and  7,b7 for each    
visit by a patient to such physician    
during which qualified charity care is  
furnished1 half of so much of the lowest
 subscription fee of such physician that
 is attributable to a month1 and  7#b7  
in the case of any other individual1 the
 unreimbursed ,medicare-based value of  
qualified charity care furnished by such
 taxpayer during such year4  7b7        
,definitions ,for purposes of this      
section3 7#a7 ,unreimbursed             
,medicare-based value ,the term         
unreimbursed ,medicare-based value      
means1 with respect to physicians'      
services1 the amount payable for such   
services under the physician fee        
schedule established under section #ahdh
 of the ,social ,security ,act4  7#b7   
,qualified charity care ,the term       

qualified charity care means physicians'
 services that are furnished-- 7,a7     
without expectation of reimbursement1   
and  7,b7 to an individual enrolled--   
7i7 under a ,state plan under title     
,,xix of the ,social ,security ,act 7or 
a waiver of such plan71 or  7ii7 under a
 ,state child health plan under title   
,,xxi of the ,social ,security ,act 7or 
a waiver of such plan74  7#c7 ,direct   
primary care physician ,the term direct 
primary care physician means a physician
 7as defined in section #ahfa7r7 of the 
,social ,security ,act7 who provides    
primary care-- 7,a7 to individuals who  
have paid a periodic subscription fee1  
and  7,b7 in exchange for a fee that is 
published on a publicly available       
website of such physician4  7#d7        
,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 the gross 
receipts attributable to physicians'    
services furnished by the taxpayer      
during the taxable year4  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 the date of the   
enactment of this ,act4