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Bill PDFBillno should always have and extension i.e. h1.ih

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Congressional Record References

Bill Summary & Status

HR 1497 IH

To amend the Internal Revenue Code of 1986 to allow medical care providers a credit against income tax for uncompensated emergency medical care and to allow hospitals a deduction for such care.

March 12, 2009

Mr. PAUL introduced the following bill; which was referred to the Committee on Ways and Means

To amend the Internal Revenue Code of 1986 to allow medical care providers a credit against income tax for uncompensated emergency medical care and to allow hospitals a deduction for such 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 `Treat Physicians Fairly Act of 2009'.

SEC. 2. EMERGENCY MEDICAL 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 25D the following new section:

`SEC. 25E. EMERGENCY MEDICAL CARE CREDIT.

`(a) Allowance of Credit-

`(1) IN GENERAL- In the case of a medical care provider, there shall be allowed as a credit against the tax imposed by this chapter for a taxable year an amount equal to 100 percent of the qualified uncompensated emergency medical care expenses incurred by the medical care provider during the taxable year.

`(2) YEAR CREDIT ALLOWED- The credit under paragraph (1) with respect to any expense shall be allowed for the taxable year during which such expense qualifies as a qualified uncompensated emergency medical care expense.

`(b) Qualified Uncompensated Emergency Medical Care Expenses- For purposes of this section--

`(1) IN GENERAL- The term `qualified uncompensated emergency medical care expenses' means the expenses incurred by a medical care provider for the provision of emergency medical care for which the medical care provider has not been fully compensated 6 months after such care is provided.

`(2) MEDICAL CARE PROVIDER- The term `medical care provider' means any individual engaged in the trade or business of providing medical care.

`(3) MEDICAL CARE- The term `medical care' has the meaning given such term by section 213(d).

`(c) Denial of Double Benefit- No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.'.

(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 25D the following new item:

`Sec. 25E. Emergency medical care credit.'.

(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2008.

SEC. 3. EMERGENCY MEDICAL CARE DEDUCTION.

(a) In General- Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to itemized deductions for individuals and corporations) is amended by inserting after section 190 the following new section:

`SEC. 191. EMERGENCY MEDICAL CARE DEDUCTION.

`(a) Allowance of Deduction-

`(1) IN GENERAL- In the case of a hospital, there shall be allowed as a deduction for a taxable year an amount equal to 100 percent of the qualified uncompensated emergency medical care expenses incurred by the hospital during the taxable year.

`(2) YEAR DEDUCTION ALLOWED- The deduction under paragraph (1) with respect to any expense shall be allowed for the taxable year during which such expense qualifies as a qualified uncompensated emergency medical care expense.

`(b) Qualified Uncompensated Emergency Medical Care Expenses- For purposes of this section--

`(1) IN GENERAL- The term `qualified uncompensated emergency medical care expenses' means the expenses incurred by a hospital for the provision of emergency medical care for which the medical care provider has not been fully compensated 6 months after such care is provided.

`(2) MEDICAL CARE- The term `medical care' has the meaning given such term by section 213(d).

`(c) Denial of Double Benefit- No deduction shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.'.

(b) Conforming Amendment- The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 190 the following new item:

`Sec. 191. Emergency medical care deduction.'.

(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2008.

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