109th CONGRESS
1st Session
H. R. 3614
To amend the Internal Revenue Code of 1986 to allow physicians a
credit against income tax for providing charity care.
IN THE HOUSE OF REPRESENTATIVES
July 28, 2005
Mr. WOLF introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow physicians a
credit against income tax for providing charity care.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Charity Care for the Uninsured Act of 2005'.
SEC. 2. CHARITY CARE CREDIT.
(a) In General- Subpart A of part IV of subchapter A of chapter 1 of the Internal
Revenue Code of 1986 (relating to nonrefundable personal credits) is amended
by inserting after section 25B the following new section:
`SEC. 25C. CHARITY CARE CREDIT.
`(a) Allowance of Credit- In the case of a physician, there shall be allowed
as a credit against the tax imposed by this chapter for a taxable year the
amount determined in accordance with the following table:
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`If the physician has provided during such taxable year: The amount of the credit is:
At least 25 but less than 30 qualified hours of charity care $1,000.
At least 30 but less than 35 qualified hours of charity care $1,200.
At least 35 but less than 40 qualified hours of charity care $1,400.
At least 40 but less than 45 qualified hours of charity care $1,600.
At least 45 but less than 50 qualified hours of charity care $1,800.
At least 50 qualified hours of charity care $2,000.
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`(b) Qualified Hours of Charity Care- For purposes of this section--
`(1) QUALIFIED HOURS OF CHARITY CARE- The term `qualified hours of charity
care' means the hours that a physician provides medical care (as defined
in section 213(d)(1)(A)) on a volunteer or pro bono basis.
`(2) PHYSICIAN- The term `physician' has the meaning given to such term
in section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)).'.
(b) Conforming Amendment- The table of sections for subpart A of part IV of
subchapter A of chapter 1 of such Code is amended by inserting after the item
relating to section 25B the following new item:
`Sec. 25C. Charity care credit.'.
(c) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2005.
END
