Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or the HELLPP Act

Amends title XIX (Medicaid) of the Social Security Act (SSAct) to include podiatrists as physicians in order to cover their services under the Medicaid program.

Amends SSAct title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes.

Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.