HEALTH Act of 2025

Bill Number: H.R. 6167
Origin Chamber: House
Congress: 119th Congress, Session 1
Policy Area: Taxation
Status: Introduced
Latest Action: 2025-11-20: Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Last Updated: 2026-05-20T08:08:36Z

AI-Generated Summary

Purpose

The HEALTH Act of 2025 aims to encourage physicians to provide free or unreimbursed medical services (charity care) to low-income individuals enrolled in Medicaid or the Children's Health Insurance Program (CHIP) by offering tax incentives and legal protections. This is intended to improve access to healthcare for underserved populations without increasing government spending on reimbursements.

Key Provisions

Tax Deduction for Charity Care (Section 2):
Physicians can deduct the "unreimbursed Medicare-based value" of qualified charity care from their taxable income. This value is calculated using the Medicare physician fee schedule (a standard payment rate set by the government for Medicare services).
Qualified charity care includes physicians' services provided without expectation of payment to patients enrolled in Medicaid (a joint federal-state program for low-income individuals) or CHIP (a program providing health coverage to children in low-income families), including under state waivers of these programs.
Exclusions: The deduction does not apply to services funded by certain federal restrictions (e.g., under specific appropriations acts), sex reassignment surgeries, or hormone treatments intended to alter a person's gender for transgender individuals.
The deduction is available even to taxpayers who do not itemize deductions on their tax returns (a simplified filing method for many individuals).
Applies to care provided after December 31, 2025.

Liability Limitation (Section 3):
Physicians and attending medical personnel are protected from civil lawsuits (under federal or state law) for harm caused during qualified charity care, unless the harm results from intentional, knowing, reckless, or grossly negligent actions.
This protection preempts (overrides) state or local laws that offer less protection, but allows states to enact stronger safeguards.

Significant Changes to Existing Law

Internal Revenue Code (1986): Introduces a new Section 226 creating the charity care deduction, redesignating an existing section, and amending rules to allow it for non-itemizers. This is a novel incentive not previously available specifically for unreimbursed care to Medicaid/CHIP patients.
Public Health Service Act: Adds a new Section 224A providing federal liability immunity for charity care, which expands beyond current protections (e.g., those for volunteers in certain federal programs) by directly tying it to tax-qualified services and including preemption of conflicting state laws.

Potential Impacts

On Government Agencies: The IRS may see increased administrative workload for verifying deductions, potentially leading to reduced federal tax revenue from physicians. Health agencies like the Centers for Medicare & Medicaid Services could benefit indirectly from reduced uncompensated care burdens on safety-net providers.
On Citizens: Low-income Medicaid and CHIP enrollees may gain better access to physician services without payment, addressing gaps in care. Taxpaying physicians could lower their tax bills, but exclusions might limit services for certain groups.
On International Relations: No direct impacts, as the bill focuses on domestic U.S. healthcare and tax policy.

Main Stakeholders Affected

Physicians and Medical Personnel: Primary beneficiaries through tax savings and reduced lawsuit risks, potentially motivating more free care.
Low-Income Patients: Medicaid and CHIP enrollees, who could receive more accessible healthcare services.
Taxpayers and Government: Broader public, via potential tax revenue losses; federal and state health programs may see indirect efficiency gains.
Healthcare Providers: Hospitals and clinics relying on physicians for charity care could experience reduced financial strain.

Notable Legal, Constitutional, or Political Implications

Legal: The liability preemption clause could lead to court challenges from states asserting rights under the 10th Amendment (which reserves powers to states), as it overrides less protective state tort laws (rules governing civil wrongs like medical malpractice).
Constitutional: Raises federalism concerns by expanding federal authority over state-regulated medical liability, though it aligns with Congress's taxing and spending powers under Article I.
Political: The exclusions for gender-related treatments may spark debates on discrimination or healthcare equity, while the overall incentives promote voluntary charity care as an alternative to expanded public funding, appealing to fiscal conservatives.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Webster, Daniel [R-FL-11]

Cosponsors (11)

Rep. Steube, W. Gregory [R-FL-17], Rep. Mann, Tracey [R-KS-1], Rep. Allen, Rick W. [R-GA-12], Rep. Gosar, Paul A. [R-AZ-9], Rep. Westerman, Bruce [R-AR-4], Rep. Guest, Michael [R-MS-3], Rep. Haridopolos, Mike [R-FL-8], Rep. Rutherford, John H. [R-FL-5], Rep. Loudermilk, Barry [R-GA-11], Rep. Finstad, Brad [R-MN-1], Rep. Moolenaar, John R. [R-MI-2]

Recent Actions

2025-11-20: Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
2025-11-20: Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
2025-11-20: Introduced in House
2025-11-20: Introduced in House

Bill Versions

Helping Everyone Access Long Term Healthcare Act of 2025 — issued 2025-11-20 — PDF (5 pages)