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H.R. 5849 (112th): Charity Care Tax Deduction for Physicians Act of 2012

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/18/2012--Introduced. Charity Care Tax Deduction for Physicians Act of 2012 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis. Limits the allowable amount of such deduction to 10% of such physician's gross income for the taxable year.