To amend the Internal Revenue Code of 1986 to clarify the requirement that hospitals provide certain emergency medical care in order to be exempt from income tax, and for other purposes.

Amends the Internal Revenue Code to set forth requirements for hospitals to maintain tax-exempt status, including: (1) the provision of certain emergency medical care; (2) the acceptance of Medicaid and Medicare patients; and (3) the provision of community health centers and clinics in medically underserved areas.