HEALTH Act

This bill creates a new tax deduction for healthcare providers who offer free medical care to eligible patients. It allows direct primary care physicians (those charging a subscription fee) to deduct the published fees for free care provided, plus half the subscription fee per visit. Other providers can deduct the Medicare-reimbursed value of free care given to patients enrolled in Medicaid or children's health programs. The deduction is limited to the provider's total income from medical services that year. It directly affects healthcare providers who offer free care to Medicaid/Medicare-eligible patients without expecting payment.