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S 1055 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for medical professional malpractice…

Official title: A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for me… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for medical professional malpractice insurance, and for other purposes.

Introduced: May 13, 2003 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation ClinicsEconomics and Public FinanceFederal aid to health facilitiesFinance and Financial Sector
More subjectsShow fewer subjects
HealthHospitalsIncome taxInsurance premiumsLawLiability insuranceMedical malpracticePhysiciansTax credits
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 13, 2003
Read twice and referred to the Committee on Finance.
May 13, 2003
Introduced in Senate
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 Latest action May 13, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to provide a business tax credit for medical professional malpractice insurance according to the following schedule: (1) 20 percent of expenditures for any physician who practices in any surgical specialty or subspecialty, emergency medicine, obstetrics, anesthesiology, or who does intervention work which is reflected in medical malpractice insurance expenditures; (2) ten percent of expenditures for any physician who practices in general medicine, allergy, dermatology, or pathology; and (3) 15 percent of expenditures for any hospital or clinic.

Directs the Secretary of Health and Human Services, through the Health Resources and Services Administration, to make grants to eligible nonprofit hospitals and clinics to pay 15 percent of qualified medical malpractice insurance costs.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1055: A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for medical professional malpractice insurance, and for other purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-S-1055/
MLA
"S. 1055: A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for medical professional malpractice insurance, and for other purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1055/.
Bluebook (legal)
S. 1055, 108th Cong. (2026), https://openamerica.io/bill/108-S-1055/.
Markdown link
[S. 1055: A bill to amend the Internal Revenue Code of 1986 to provide physicians and other health care professionals with a tax credit for qualified expenditures for medical professional malpractice insurance, and for other purposes.](https://openamerica.io/bill/108-S-1055/)
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