HEALTH Act of 2025
Sponsored By: Representative Webster (FL)
Introduced
Summary
Creates a tax deduction for physicians equal to the unreimbursed Medicare-based value of qualified charity care. It would also provide a limited federal liability shield for clinicians who furnish that care and sets specific exclusions and an effective date after December 31, 2025.
Show full summary
- Physicians: Doctors would be able to deduct the unreimbursed Medicare-fee value of charity care they give to patients enrolled in Medicaid or the State Children’s Health Insurance Program. The deduction would be available even to taxpayers who do not itemize.
- Eligible patients and exclusions: Qualifying charity care is limited to services for Medicaid or CHIP enrollees and excludes services barred by certain funding rules, sex reassignment surgeries, and hormone treatments furnished for the purpose of gender alteration.
- Liability and states: Physicians and attending medical staff would have a federal civil-liability shield for harm caused while providing qualified charity care unless the act was intentional, knowing, reckless, or grossly negligent. The bill would preempt state laws that conflict with this protection unless a state offers greater protection for defendants.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tax break for doctors' charity care
If enacted, physicians could deduct the value of qualified charity care they give. The deduction would equal what Medicare would pay under its physician fee schedule. You could claim it even if you do not itemize. The care must be given without payment to people on Medicaid or CHIP. It would exclude services barred by certain 2024 funding rules, sex reassignment surgeries, and hormone treatments for gender alteration. It would apply to care furnished after December 31, 2025.
Liability shield for charity care doctors
If enacted, doctors and attending medical staff would face fewer lawsuits for harm during qualified charity care. The shield would not apply to intentional, knowing, reckless, or grossly negligent acts. It would override conflicting state laws, unless a state gives the defendant greater protection. It would use the same definition of qualified charity care as the new deduction. It would apply to care furnished after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Webster (FL)
FL • R
Cosponsors
Steube
FL • R
Sponsored 11/20/2025
Mann
KS • R
Sponsored 11/20/2025
Allen
GA • R
Sponsored 11/20/2025
Gosar
AZ • R
Sponsored 11/20/2025
Westerman
AR • R
Sponsored 12/23/2025
Guest
MS • R
Sponsored 2/5/2026
Haridopolos
FL • R
Sponsored 2/9/2026
Rutherford
FL • R
Sponsored 2/10/2026
Loudermilk
GA • R
Sponsored 2/10/2026
Finstad
MN • R
Sponsored 2/24/2026
Roll Call Votes
No roll call votes available for this bill.
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