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S. 2492

Charity Care Expansion Act of 2014

Charity Care Expansion Act of 2014 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pre-existing agreement between the physician and a health care clinic or other organization providing health care to underserved or low-income individuals. Imposes an overal limitation on such deduction equal to 10% of the physician's gross income derived from physicians' services (as defined by the Social Security Act) or $10,000 for physicians who do not have income derived from physicians' services.

Repeals the block grant program for preventive health and health services under the Public Health Service Act.

Read twice and referred to the Committee on Finance.

Sen. Scott, Tim [R-SC](R-SC)Sponsor
1committees3actions6subjects
  • Introduced in SenateJun 18, 2014
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

  2. IntroReferralB00100

    Sponsor introductory remarks on measure. (CR S3813)

  3. IntroReferral10000

    Introduced in Senate

Charity Care Expansion Act of 2014 — Informed