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S 2492 113th Congress Senate Taxation Charitable contributions Health personnel Health programs administration and funding Health promotion and preventive care Income tax deductions Social work, volunteer service, charitable organizations

Charity Care Expansion Act of 2014

Introduced: June 18, 2014 Introduced by: Scott, Tim Republican · South Carolina See on congress.gov
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 18, 2014
Read twice and referred to the Committee on Finance.
Jun 18, 2014
Sponsor introductory remarks on measure. (CR S3813)
Jun 18, 2014
Introduced in Senate
 Plain-English summary Congressional Research Service

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.

What's happening now June 18, 2014

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1