To amend title XVIII of the Social Security Act and the Internal Revenue Code of 1986 to improve the ability of medical professionals to practice medicine and provide quality care to patients by providing reimbursement and a tax deduction for patient bad debt.
Amends the Internal Revenue Code to allow a bad debt deduction for cash basis health care providers for at least 75 percent of unpaid services provided to low-income individuals.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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