H.R. 6167 — HEALTH Act of 2025

This section establishes a new above-the-line tax deduction under IRC §226 for physicians equal to the unreimbursed Medicare-based value (i.e., the amount payable under the Medicare physician fee schedule) of qualified charity care furnished after December 31, 2025. Qualified charity care includes physicians’ services provided without reimbursement or expectation thereof to individuals enrolled in Medicaid (title XIX of the Social Security Act) or CHIP (title XXI), but excludes (1) services prohibited from funding under specified provisions of the FY2024 Further Consolidated Appropriations Act, (2) sex reassignment surgeries for gender alteration of transgender individuals, and (3) hormone treatments for gender alteration of transgender individuals. The deduction is available regardless of itemization status via amendment to IRC §63(b).

This section establishes a limitation on civil liability under federal or state law for physicians and attending medical personnel furnishing qualified charity care (as defined in section 199B of the Internal Revenue Code of 1986), provided the act or omission causing harm was not intentional, knowing, reckless, or grossly negligent. The section preempts inconsistent state or local laws unless they provide greater protection from liability.