In addition to the tax deduction, HB6167 includes provisions that limit the liability of physicians when they deliver qualified charity care. This limitation aims to protect medical professionals from potential lawsuits arising from acts or omissions that are deemed not intentional, knowing, reckless, or grossly negligent. Such changes are positioned to enhance the willingness of healthcare providers to engage in charitable activities, which could significantly impact access to healthcare for low-income individuals who rely on such services.
Summary
House Bill 6167, titled the 'Helping Everyone Access Long Term Healthcare Act of 2025' (HEALTH Act of 2025), is designed to amend the Internal Revenue Code to facilitate tax deductions for physicians who provide charity care. Specifically, the bill aims to allow a deduction for the unreimbursed Medicare-based value of qualified charity care that physicians furnish. This initiative is intended to incentivize healthcare providers to deliver care to underserved populations without the expectation of reimbursement, thereby increasing access to essential medical services.
Contention
However, notable points of contention have emerged around HB6167. The bill excludes coverage for specific services, such as sex reassignment surgeries and hormone treatments, which has sparked debate amongst healthcare advocates and civil rights groups. Critics argue that these exclusions undermine the goal of expanding access to healthcare and could disproportionately affect marginalized communities. Supporters of the bill, conversely, contend that it strikes a necessary balance between providing incentives for charitable care while delineating the scope of services that qualify for such protections and deductions.
Abortion Is Not Health Care Act of 2025This bill excludes amounts paid for an abortion from the itemized tax deduction for qualified medical and dental expenses, subject to exceptions. Under current law, individuals who itemize their tax deductions may deduct qualified medical and dental expenses to the extent that such expenses exceed 7.5% of the individual’s adjusted gross income for the tax year. Further, under current law, the calculation of the itemized tax deduction for medical and dental expenses may include amounts paid for a legal abortion.Under the bill, amounts paid for an abortion may not be claimed as part of the itemized deduction for medical and dental expenses. However, under the bill, amounts paid for an abortion may be included in the itemized deduction for medical and dental expenses if (1) the pregnancy is the result of rape or incest; or (2) a woman is suffering from a physical disorder, injury, or illness (including a life-endangering physical condition caused by or arising from the pregnancy itself) that would, as certified by a physician, place the woman in danger of death if an abortion were not performed.