119th (2025–2027)
H.R. 6167
The HEALTH Act of 2025 creates two main incentives for physicians to provide free care to low-income patients. First, it allows doctors to claim a federal tax deduction equal to the Medicare-based value of uncompensated medical services they provide to patients enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Second, it shields physicians from civil liability for harm caused by their actions or omissions while delivering this charity care, as long as the care was not intentional misconduct, knowing violations, reckless, or grossly negligent. The tax deduction applies to care furnished after December 31, 2025, and can be claimed even by taxpayers who don't itemize deductions. The bill specifically excludes certain services from the definition of qualifying charity care, including abortion-related services and gender transition treatments.