A bill to amend the Internal Revenue Code of 1954 to repeal an unnecessary limitation on the performance of certain hospital services in order for such services not to be treated as an unrelated trade or business.

Amends the Internal Revenue Code to repeal the requirement that certain hospital support and administrative services must be furnished solely to hospitals which have facilities to serve not more than 100 inpatients in order for such services not to be treated as an unrelated trade or business.