A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain uncompensated services of attorneys and physicians.

Allows a tax deduction under the Internal Revenue Code to an attorney or physician in an amount equal to seventy percent of the reasonable value of services rendered by such individual: (1) for which a fee is charged but cannot be collected, or (2) which are rendered without charge to fulfill a requirement of a licensing authority for the profession of which he is a member as a condition of continuing the practice of such profession.