To amend the Internal Revenue Code of 1986 to allow physicians a deduction for medical services provided to individuals who have no health plan coverage.

Amends the Internal Revenue Code to allow medical doctors an itemized deduction for the value of medical services provided: (1) without charge to an individual who is not covered by a health plan; and (2) without compensation pursuant to participation in a qualified health care organization. Provides that such deduction is not subject to the two-percent floor on miscellaneous itemized deductions.