Amends the Internal Revenue Code to allow an employer a tax credit for 50 percent of qualified mammography screening costs.
Requires the Secretary of Health and Human Services to establish standards to assure the safety and accuracy of such mammography screening.
[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 250 Introduced in House (IH)]
103d CONGRESS
1st Session
H. R. 250
To amend the Internal Revenue Code of 1986 to provide an employer a
credit against income tax for the cost of providing mammography
screening for his employees.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 5, 1993
Mr. McCandless introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide an employer a
credit against income tax for the cost of providing mammography
screening for his employees.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY
SCREENING.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
thereof the following new section:
``SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY
SCREENING.
``(a) Allowance of Credit.--There shall be allowed as a credit
against a tax imposed by this chapter for the taxable year an amount
equal to 50 percent of the qualified mammography screening costs of an
employer for the taxable year.
``(b) Qualified Mammography Screening Costs.--
``(1) In general.--For purposes of this section, the term
`qualified mammography screening costs' means the amount paid
or incurred during the taxable year directly or through
insurance to provide screening mammography conducted consistent
with the frequency required under paragraph (3) and the quality
standards established under paragraph (4).
``(2) Screening mammography.--The term `screening
mammography' means a radiologic procedure provided to a woman
for the purpose of early detection of breast cancer and
includes a physician's interpretation of the results of the
procedure.
``(3) Frequency permitted.--
``(A) In general.--Except as otherwise provided in
this paragraph, the frequency required under this
paragraph is annually.
``(B) Review and revision.--
``(i) Review.--The Secretary of Health and
Human Services, in consultation with the
Director of the National Cancer Institute,
shall review periodically the appropriate
frequency for performing screening mammography,
based on age and such other factors as such
Secretary believes to be pertinent.
``(ii) Revision of frequency.--Such
Secretary, taking into consideration the review
made under clause (i), may revise from time to
time the frequency with which screening
mammography may be required for purposes of
this paragraph, but no such revision shall
apply to screening mammography performed before
January 1, 1995.
``(4) Quality standards.--The Secretary of Health and Human
Services shall establish standards to assure the safety and
accuracy of screening mammography taken into account under this
section. Such standards shall include the requirements that--
``(A) the equipment used to perform the mammography
must be specifically designed for mammography and must
meet radiologic standards established by such Secretary
for mammography;
``(B) the mammography must be performed by an
individual who--
``(i) is licensed by a State to perform
radiological procedures, or
``(ii) is certified as qualified to perform
radiological procedures by such an appropriate
organization as such Secretary specifies in
regulations;
``(C) the results of the mammography must be
interpreted by a physician--
``(i) who is certified as qualified to
interpret radiological procedures by such an
appropriate board as such Secretary specifies
in regulations, or
``(ii) who is certified as qualified to
interpret screening mammography procedures by
such a program as such Secretary recognizes in
regulation as assuring the qualifications of
the individual with respect to such
interpretation; and
``(D) with respect to the first screening
mammography performed on a woman which is taken into
account under this section, there are satisfactory
assurances that the results of the mammography will be
placed in permanent medical records maintained with
respect to the woman.
``(c) Other Definitions.--For purposes of this section--
``(1) Employer.--An individual who owns the entire interest
in an unincorporated trade or business shall be treated as his
own employer. A partnership shall be treated as the employer of
each partner who is an employee within the meaning of paragraph
(2).
``(2) Employee.--The term `employee' includes an individual
who is a self-employed individual (as defined in section
401(c)(1)(B)).
``(d) Application With Other Credits.--The credit allowed by
subsection (a) for any taxable year shall not exceed the excess (if
any) of--
``(1) the regular tax for the taxable year reduced by the
sum of the credits allowable under subpart A, and sections 27,
28, and 29, over
``(2) the tentative minimum tax for the taxable year.''
(b) Clerical Amendment.--The table of sections for such subpart B
is amended by adding at the end thereof the following new item:
``Sec. 30. Credit for employer costs for
mammography screening.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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