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Bill > HR7831


US HR7831

US HR7831
HEALTH Act Helping Everyone Access Long Term Healthcare Act


summary

Introduced
05/18/2022
In Committee
05/18/2022
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physi- cians, and for other purposes.

AI Summary

This bill, the Helping Everyone Access Long Term Healthcare Act (HEALTH Act), proposes to amend the Internal Revenue Code to provide a deduction for certain charity care furnished by physicians. Specifically, the bill allows a deduction for the fees charged by direct primary care physicians for qualified charity care, as well as the unreimbursed Medicare-based value of qualified charity care provided by other individuals. Qualified charity care is defined as physicians' services furnished without expectation of reimbursement to individuals enrolled in Medicaid or the Children's Health Insurance Program. The deduction is limited to the gross receipts attributable to the physicians' services furnished during the taxable year.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to the House Committee on Ways and Means. (on 05/18/2022)

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