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HR2986FEDERALIN_COMMITTEE

Proposed Tax Deduction for Doctors Providing Charity Care

Original title: HEALTH Act

December 17, 2024

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Where This Stands

Introduced
Committee
Floor Vote
Passed
Signed

Currently IN_COMMITTEE. The next step in the legislative lifecycle is Floor Vote.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

This bill creates a new financial incentive for doctors to provide uncompensated care to low-income patients, potentially increasing access to services for those covered by state-run health programs.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Physicians

Doctors who provide charity care to Medicaid or CHIP patients would be eligible to claim a new federal tax deduction.

Medicaid and CHIP enrollees

Patients covered by these programs may see changes in the availability of physicians willing to provide uncompensated care.

What changed

Current stage: IN_COMMITTEE.

What's next

Floor Vote.

Summary

The HEALTH Act would allow physicians to claim a federal tax deduction for the value of medical services they provide for free to patients enrolled in Medicaid or the Children's Health Insurance Program (CHIP).

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

This bill creates a new financial incentive for doctors to provide uncompensated care to low-income patients, potentially increasing access to services for those covered by state-run health programs.

Frequently Asked Questions

Who qualifies for this tax deduction?
Physicians who provide medical services for free to patients enrolled in Medicaid or the Children's Health Insurance Program (CHIP).
Is there a limit on how much a doctor can deduct?
Yes, the deduction cannot be more than the total gross receipts the physician earned from their medical services during that same tax year.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Lobbying Activity

A16Z Capital Management LLC (f/k/a AH Capital Management L.L.C., d/b/a Andreessen Horowitz)

on behalf of A16Z Capital Management LLC (f/k/a AH Capital Management L.L.C.)

$880,000

2026

BANKINGCOMMODITIES (BIG TICKET)HEALTH ISSUESFINANCIAL INSTITUTIONS/INVESTMENTS/SEC

Digital assets and anti-money laundering proposals

The Cleveland Clinic Foundation

on behalf of Cleveland Clinic Foundation

$130,000

2026

HEALTH ISSUESMEDICARE/MEDICAID

Quantum computing Immigration Issues National Institute of Health CHILDReN Act EARLY Minds Act Interoperability Issues Brain Health 340B Graduate Medical Education Workforce Issues Payer Accountability Organ Transplant Legislation Healthy Competition Act Price Transparency

ACG Advocacy

on behalf of 11:11 Media Impact

2026

HEALTH ISSUESCIVIL RIGHTS/CIVIL LIBERTIES

Youth treatment facility oversight. Foster care issues.

1-800 Contacts, Inc.

$250,000

2026

CONSUMER ISSUES/SAFETY/PRODUCTSHEALTH ISSUES

Issues and legislative proposals related to contact lenses Issues related to the Federal Trade Commission Contact Lens Rule H.R.8773: Financial Services and General Government Appropriations Act, 2025 H.R. 9027: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2025 HR 4282 S. 3354, Curtis QUIET Act.

A STREET STRATEGIES

on behalf of National Association of Convenience Stores

2026

FUEL/GAS/OILBANKINGTOBACCOTAXATION/INTERNAL REVENUE CODE

Issues relating to renewable fuels and energy policy Issues relating to UST regulations Issues relating to renewable fuels standard implementation Issues relating to retailer liability associated with selling alternative and renewable fuels Issues relating to the gasoline and diesel fuel excise tax Issues relating to Biodiesel Blenders' Tax Credit Issues relating to the Alternative Fuel Vehicle Refueling Property tax credit Issues relating to Gas prices and fuel markets, price gouging E15 RVP waiver

ADOBE INC

$450,000

2026

COMPUTER INDUSTRYDEFENSEGOVERNMENT ISSUESCOPYRIGHT/PATENT/TRADEMARK

IT Modernization and Digital Service delivery issues; Digital Service Delivery IT Acquisition, and Content Authenticity and digital provenance issues; Content Authenticity Initiative (CAI); artificial intelligence; content provenance; privacy; technology in and competition issues; AI innovation and the economy; Content provenance and AI Labelling; IT modernization; Support for H.R. 9112 - CREATOR Act

ACADIA PHARMACEUTICALS

$700,000

2026

HEALTH ISSUESMEDICARE/MEDICAIDTAXATION/INTERNAL REVENUE CODETRADE (DOMESTIC/FOREIGN)

Implementation of the Inflation Reduction Act of 2022, ORPHAN Cures Act (HR 946, S 1862), Mikaela Naylon Give Kids A Chance Act (HR 1262), Give Kids A Chance Act (S 932), Cameron's Law (HR 1414), Kids Access to Care Act (Accelerating HR 1509, S 752), Small Biotech Innovations Act (HR 3731, S 1930), EPIC Act (HR 1492, S 832), One Big Beautiful Bill Act (HR 1), BINSA Act, H.R. 9102, Issues related to protecting patient access to medicines in Medicare and Medicaid, Issues related to access to medicines for Parkinson's disease patients, Issues related to Antipsychotic use in Medicare, Issues related to most-favored-nation policies.

340B Health

$240,000

2026

PHARMACY

The SECURE 340B Act (H.R. 9599); The Tax-Exempt Hospital Transparency Act (H.R.9504); 340B PATIENTS Act (H.R. 4581/S.2372); Community Health Center Drug Pricing Protection Act (H.R. 7391); 2027 OPPS Proposed Rule; Information Collection Request Title: 340B Rebate Model Pilot Program Application, Implementation, and Evaluation, OMB Number 0906-NEW; Manufacturer Demand for Access to in-House Pharmacy Claims Data; Lilly 340B Drug Pricing Denial; HRSA Rebate Model Pilot pending regulation; Pending Senate "Gang of Six" draft 340B legislation; FY27 Appropriations legislation; Pending introduction of updated and expanded Community Health Center Drug Pricing Protection Act.

AARP

$4,110,000

2026

HEALTH ISSUESMEDICARE/MEDICAIDLAW ENFORCEMENT/CRIME/CRIMINAL JUSTICEPHARMACY

P.L. 119-21, One Big Beautiful Bill Act H.R. 8867, Planning for Long-term Aging Needs (PLAN) Act H.R. 5861, Legacy Act of 2025 H.R. 9393, the Lower Costs, More Transparency Act. H.R. 9396, the Prior Authorization Accountability Act. S. 4916, the Aging with Artificial Intelligence Act. H.R. 8100, Safe Staffing Saves Lives Act. S. 3886, Nurses Belong in Nursing Homes Act. H.R. 6766/S. 3492, the Essential Caregivers Act of 2025. H.R. 7966/S. 4118, Hospice Care Accountability, Reform, and Enforcement (Hospice CARE) Act. S. 2120, the Older Americans Act Reauthorization Act of 2025 H.R. 5575, the Firefighters Assisting Seniors to Emergency Response (FASTER) Act of 2025. H.R. 3954/S. 4641, Improving Access to Medicare Coverage Act. H.R.5554/S.2831, Stand Strong for Medicare Act. S. 3439/H.R. 6735, Connecting Caregivers to Medicare Act and efforts related to the bill S. 1227/H.R. 2491, Alleviating Barriers for Caregivers Act S. 668/H.R. 3183, Supporting Access to Falls Education and Prevention and Strengthening Training Efforts and Promoting Safety Initiatives (SAFE STEPS) for Veterans Act of 2025 CMS-1851-P, Hospice Proposed rule. CMS-1843-P, Skilled Nursing Facility Proposed rule. CMS-1844-P, Home Health Proposed rule. No bill number. Health care transparency. No bill number. Discussed use of artificial intelligence and health data technology. No bill number. Discussed health-related policies and activities around the fall respiratory virus season. No bill number. Discussed health insurance affordability proposals. No bill number. Discussed Nursing Home staffing standards, safety, and quality. No bill number. Discussed Nursing home transparency and ownership requirements. No bill number. Discussed home health, hospice, and long-term care. No bill number. Discussed falls prevention. No bill number. Discussed social isolation. No bill number. Discussed HUD Assisted Living Requirements No bill number. Discussed family caregiving. No bill number. Discussed AARP paper on Medicare Caregiver Training Services. No bill number. Discussed Medicaid community engagement interim final rule, including the family caregiver exemption. No bill number. Discussed the paid direct care workforce in long-term care. No bill number. Discussed the unaffordability of long-term care. No bill number. Discussed Money Follows the Person Rebalancing Demonstration Program and Medicaid HCBS spousal impoverishment protections. No bill number. Discussed Medicaid fraud and family caregivers, Medicaid self-direction programs. No bill number. Discussed sandwich generation family caregiver hearing and submitted a statement for the record discussing family caregivers and sandwich generation caregivers, programs that support them, AARP caregiving resources, and federal policies to support sandwich generation caregivers and caregivers more broadly. No bill number. Discussed long-term care. No bill number. CMS-2453-NC; Medicaid Program; 2028 Medicaid Home and Community-Based Services Quality Measure Set Submitted comments No bill number. Discussed expanding access to home care. No bill number. Discussed the increasing cost of home care No bill number. Discussed HSA use for telehealth chronic care management services/subscriptions. No bill number. Discussed artificial intelligence and technology

60 Plus Association

2026

TAXATION/INTERNAL REVENUE CODEENVIRONMENT/SUPERFUNDCOPYRIGHT/PATENT/TRADEMARKHEALTH ISSUES

Signed a coalition letter opposing any efforts to raise the corporate tax rate above the 21% level set in the 2017 Tax Cuts and Jobs Act (TCJA). Signed a coalition in support of the Family Business Legacy Act, H.R. 6329. This legislation creates parity in the tax code between the estate and gift taxes by allowing an estate tax deduction for contributions to 501(c)(4), (c)(5), and (c)(6) organizations. Signed a coalition letter urging opposition to proposals that would raise taxes on carried interest investment income.The letter is urging Congress to reject the misnamed Carried Interest Fairness Act, legislation recently reintroduced by Senators Tammy Baldwin, Elizabeth Warren, Bernie Sanders, and other progressive members of Congress. This legislation that would increase the tax rate on carried interest investment by 70%, from 23.8% to 40.8%. Signed a coalition letter in support of H.R.574 - ALIGN Act and highlight the 100% bonus depreciation provision's importance as the tax cut reauthorization efforts continue. Signed a coalition to support of repealing IRA's green new deal subsidies in reconciliation to pay for tax cuts. Signed a coalition letter regarding digital services taxes (DST) in an effort to stop Canadas imposition of a discriminatory digital services tax (DST) on U.S. firms and your efforts to include restrictions on the imposition of DSTs and other unfair digital policies in recently announced trade agreements-providing a model for future trade negotiations. Signed a coalition letter urging the President to index capital gains for inflation.

Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Incentivizing Charity Care

The bill attempts to use the tax code to bridge the gap between private physician practice and public health program coverage.

Connected Entities

dollar_amount1986Internal Revenue Code of 1986Map →
dollar_amount1861Section number in the Social Security ActMap →
organizationCommittee on Ways and MeansReferred to the committeeMap →
bill_numberH.R. 2986Bill numberMap →
dollar_amount1848Section number in the Social Security ActMap →
dollar_amount199Section number in the Internal Revenue CodeMap →
locationFloridaRepresentative Webster's stateMap →
personDesJarlaisCo-sponsored the billMap →
bill_numberInternal Revenue Code of 1986Amended by the HEALTH ActMap →
dateApril 27, 2023Introduction date of the billMap →
personWebsterIntroduced the billMap →
dollar_amount2986Bill numberMap →
bill_numberSocial Security ActReference for qualified charity careMap →

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy30
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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