Sponsors (12)
The bill aims to expand access to uncompensated care by giving clinicians a tax deduction and liability protections to encourage pro bono services, but does so at the fiscal cost of reduced federal revenue and by narrowing patient legal protections and eligibility for certain services (e.g., gender‑affirming care).
Low‑income patients (including children and families on Medicaid/CHIP) are more likely to gain access to charitable medical care because the bill combines a tax deduction for unpaid Medicaid/CHIP care with reduced civil liability for clinicians, encouraging more providers to offer pro bono services.
Physicians who provide unpaid care to Medicaid/CHIP enrollees can deduct the Medicare fee‑schedule value of that charity care and the deduction is available to non‑itemizers, lowering taxable income for provider taxpayers and making the benefit accessible to more clinicians.
A uniform federal standard for civil‑liability protections for qualified charity care reduces variability across states and simplifies legal risk assessment for clinicians who cross state lines to provide uncompensated care.
All taxpayers bear the cost of the new deduction through reduced federal revenue, which could increase deficits or force reductions in other federal programs or spending priorities.
Patients treated as charity patients may have reduced ability to recover damages for non‑grossly negligent harm, which could leave low‑income and chronically ill patients with weaker remedies after negligent care.
Federal preemption of stricter state or local liability standards for charity care reduces state and local governments' ability to impose stronger consumer protections for vulnerable patients.
Based on analysis of 3 sections of legislative text.
Allows physicians to deduct the unreimbursed Medicare-fee-schedule value of unpaid care to Medicaid/CHIP enrollees and grants limited federal liability protection for that care, excluding certain gender‑affirming services.
Creates a new federal tax deduction that lets physicians deduct the unreimbursed Medicare-fee-schedule value of certain unpaid care they provide to Medicaid and CHIP enrollees, and adds a federal limitation on civil liability for physicians and attending medical personnel who provide that unpaid care so long as the conduct is not intentional, knowing, reckless, or grossly negligent. The tax deduction excludes specified federally prohibited funding and certain gender-affirming procedures and applies to care furnished after December 31, 2025.
Introduced November 20, 2025 by Daniel A. Webster · Last progress November 20, 2025