HEALTH Act of 2025

Part VII of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by redesignating section 226 as section 227 and inserting after section 225 the following new section:

In the case of a physician (as defined in section 1861(r) of the Social Security Act), there shall be allowed as a deduction for the taxable year an amount equal to the unreimbursed Medicare-based value of qualified charity care furnished by such taxpayer during such year.

For purposes of this section, the term ‘unreimbursed Medicare-based value’ means, with respect to qualified charity care, the amount payable for such care under the physician fee schedule established under section 1848 of the Social Security Act.

For purposes of this section—

The term qualified charity care means physicians’ services that are furnished—

(A) without reimbursement or the expectation of reimbursement, and

(B) to an individual enrolled—

(i) under a State plan under title XIX of the Social Security Act (or a waiver of such plan), or

(ii) under a State child health plan under title XXI of the Social Security Act (or a waiver of such plan).

The term ‘qualified charity care’ does not include—

(A) services for which funding is prohibited under sections 506 and 507 of title V of division D of the Further Consolidated Appropriations Act, 2024,

(B) sex reassignment surgeries furnished for the purpose of the gender alteration of a transgender individual, or

(C) hormone treatments furnished for the purpose of the gender alteration of a transgender individual.

For purposes of this section, the term ‘physicians’ services’ has the meaning given such term by section 1861(q) of the Social Security Act.

Section 63(b) of such Code is amended—

(1) in paragraph (6), by striking and,

(2) in paragraph (7), by striking the period and inserting, and, and

(3) by adding at the end the following new paragraph:

(8) the deduction provided in section 227.

The table of sections for part VII of subchapter B of chapter 1 is amended by redesignating the item relating to section 226 as relating to section 227 and by inserting after the item relating to section 223 the following new item:

The amendments made by this section shall apply to qualified charity care (as defined in section 199B(c) of such Code) furnished after December 31, 2025.

A physician or attending medical personnel shall not be liable under Federal or State law in any civil action for any harm caused by an act or omission of such physician or attending medical personnel, if such act or omission—

(1) occurred in the course of furnishing qualified charity care (as defined in section 199B of the Internal Revenue Code of 1986); and

(2) was not intentional, knowing, reckless, or grossly negligent.

This section preempts the laws of a State or any political subdivision of a State to the extent that such laws are inconsistent with this section, unless such laws provide greater protection from liability for a defendant.