Bill > HR6167

This bill, known as the Helping Everyone Access Long Term Healthcare Act of 2025 (HEALTH Act of 2025), creates a new tax deduction for physicians who provide charity care and establishes liability protections for those physicians. Specifically, the bill allows physicians to deduct the unreimbursed Medicare-based value of qualified charity care they provide during a tax year, which is defined as medical services furnished without expectation of payment to individuals enrolled in Medicaid or state children's health insurance programs. The deduction comes with some notable exclusions, such as prohibiting deductions for services related to gender alteration surgeries or hormone treatments. Additionally, the bill provides liability protection for physicians providing such charity care, ensuring they cannot be sued under federal or state law for harm caused by non-intentional, non-reckless acts while providing qualified charity care. The tax deduction and liability protections would take effect for charity care provided after December 31, 2025, and the bill aims to incentivize physicians to provide medical services to low-income populations by offering financial and legal benefits.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/6167/all-info