Allows physicians to deduct unreimbursed charity care from taxes and limits their liability for providing such care.
The Helping Everyone Access Long Term Healthcare Act of 2025, or HEALTH Act of 2025, amends the Internal Revenue Code to allow physicians to deduct the unreimbursed Medicare-based value of qualified charity care they provide. It also amends the Public Health Service Act to limit the liability of physicians for harm caused by acts or omissions in providing qualified charity care, provided the harm was not intentional, knowing, reckless, or grossly negligent.
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