HEALTH Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6167 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6167 To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, to amend the Public Health Safety Act to limit the liability of physicians providing certain charity care, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 20, 2025 Mr. Webster of Florida (for himself, Mr. Steube, Mr. Mann, Mr. Allen, and Mr. Gosar) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a deduction for certain charity care furnished by physicians, to amend the Public Health Safety Act to limit the liability of physicians providing certain charity care, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Helping Everyone Access Long Term Healthcare Act of 2025'' or the ``HEALTH Act of 2025''. SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE. (a) In General.--Part VII of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by redesignating section 226 as section 227 and inserting after section 225 the following new section: ``SEC. 226. QUALIFIED CHARITY CARE. ``(a) In General.--In the case of a physician (as defined in section 1861(r) of the Social Security Act), there shall be allowed as a deduction for the taxable year an amount equal to the