summary
Introduced
04/24/2025
04/24/2025
In Committee
04/24/2025
04/24/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to establish new community benefit standards for tax-exempt hospital organizations, and for other purposes.
AI Summary
This bill aims to strengthen accountability for nonprofit hospitals by establishing new community benefit standards for tax-exempt hospital organizations. The legislation would require hospitals to have a board of directors drawn from the local community, treat patients enrolled in public health programs like Medicare and Medicaid without limiting their numbers, and spend at least 100 percent of their tax exemption value on activities that benefit the community. These activities include training, education, research to improve patient care, facility improvements (limited to 50 percent of spending), and providing free or discounted care. The bill also mandates that financial assistance policies be calculated according to Medicare rates and requires the Treasury Inspector General to conduct annual reviews of hospital financial assistance policies. Additionally, the Comptroller General must review the Internal Revenue Service's effectiveness in enforcing these new community benefit standards, with reports submitted to congressional committees. These provisions would take effect for taxable years beginning after December 31, 2025, and are designed to ensure that tax-exempt hospitals are providing meaningful benefits to the communities they serve.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to the House Committee on Ways and Means. (on 04/24/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/3019/all-info |
BillText | https://www.congress.gov/119/bills/hr3019/BILLS-119hr3019ih.pdf |
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