US SB2492 | 2013-2014 | 113th Congress
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on June 18 2014 - 25% progression, died in committee
Action: 2014-06-18 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on June 18 2014 - 25% progression, died in committee
Action: 2014-06-18 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Charity Care Expansion Act of 2014 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pre-existing agreement between the physician and a health care clinic or other organization providing health care to underserved or low-income individuals. Imposes an overal limitation on such deduction equal to 10% of the physician's gross income derived from physicians' services (as defined by the Social Security Act) or $10,000 for physicians who do not have income derived from physicians' services. Repeals the block grant program for preventive health and health services under the Public Health Service Act.
Title
Charity Care Expansion Act of 2014
Sponsors
Sen. Tim Scott [R-SC] |
History
Date | Chamber | Action |
---|---|---|
2014-06-18 | Senate | Read twice and referred to the Committee on Finance. |
2014-06-18 | Senate | Sponsor introductory remarks on measure. (CR S3813) |
Subjects
Health personnel
Health programs administration and funding
Health promotion and preventive care
Income tax deductions
Social work, volunteer service, charitable organizations
Taxation
Health programs administration and funding
Health promotion and preventive care
Income tax deductions
Social work, volunteer service, charitable organizations
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/113th-congress/senate-bill/2492/all-info |
Text | https://www.congress.gov/113/bills/s2492/BILLS-113s2492is.pdf |