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This bill creates a tax deduction for physicians who provide charity care to low-income patients and limits their legal liability for such care. It amends the Internal Revenue Code and the Public Health Service Act to encourage charity care by reducing financial and legal risks for doctors.
Sec. 2, Deduction for qualified charity care: Physicians can deduct the unreimbursed Medicare-based value of charity care they provide to individuals enrolled in Medicaid or the Children's Health Insurance Program. The deduction is available even to those who do not itemize deductions. It excludes services prohibited under certain appropriations laws, as well as sex reassignment surgeries and hormone treatments for gender alteration of transgender individuals. The deduction applies to care furnished after December 31, 2025.
Sec. 3, Limitation on liability for physicians furnishing qualified charity care: A physician or attending medical personnel is not liable under federal or state law for harm caused by an act or omission while providing qualified charity care, unless the act or omission was intentional, knowing, reckless, or grossly negligent. This section overrides state laws that are inconsistent, unless the state law provides greater protection from liability.
Summary of the bill text as introduced in House (Nov 20, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
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Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.