text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Good Samaritan Charitable 
  Physicians' Services Act of 2018''.
  
  SEC. 2. DEDUCTION FOR QUALIFIED CHARITY CARE.
  
      (a) In General.--Part VI of subchapter B of chapter 1 of the 
  Internal Revenue Code of 1986 is amended by adding at the end the 
  following new section:
  
  ``SEC. 199B. QUALIFIED CHARITY CARE.
  
      ``(a) In General.--There shall be allowed as a deduction for the 
  taxable year an amount equal to--
              ``(1) in the case of a direct primary care physician, an 
          amount equal to the sum of--
                      ``(A) the fee (as published on a publicly available 
                  website of such physician) for physicians' services 
                  that are qualified charity care furnished by such 
                  taxpayer during such year, and
                      ``(B) for each visit by a patient to such physician 
                  during which qualified charity care is furnished, half 
                  of so much of the lowest subscription fee of such 
                  physician that is attributable to a month, and
              ``(2) in the case of any other individual, the unreimbursed 
          Medicare-based value of qualified charity care furnished by 
          such taxpayer during such year.
      ``(b) Definitions.--For purposes of this section:
              ``(1) Unreimbursed medicare-based value.--The term 
          `unreimbursed Medicare-based value' means, with respect to 
          physicians' services, the amount payable for such services 
          under the physician fee schedule established under section 1848 
          of the Social Security Act.
              ``(2) Qualified charity care.--The term `qualified charity 
          care' means physicians' services that are furnished--
                      ``(A) without expectation of reimbursement, and
                      ``(B) to an individual enrolled--
                              ``(i) under a State plan under title XIX of 
                          the Social Security Act (or a waiver of such 
                          plan), or
                              ``(ii) under a State child health plan 
                          under title XXI of the Social Security Act (or 
                          a waiver of such plan).
              ``(3) Direct primary care physician.--The term `direct 
          primary care physician' means a physician (as defined in 
          section 1861(r) of the Social Security Act) who provides 
          primary care--
                      ``(A) to individuals who have paid a periodic 
                  subscription fee, and
                      ``(B) in exchange for a fee that is published on a 
                  publicly available website of such physician.
              ``(4) Physicians' services.--The term `physicians' 
          services' has the meaning given such term by section 1861(q) of 
          the Social Security Act.
      ``(c) Limitation.--The amount allowed as a deduction under 
  subsection (a) for a taxable year shall not exceed the gross receipts 
  attributable to physicians' services furnished by the taxpayer during 
  the taxable year.''.
      (b) Clerical Amendment.--The table of sections for part VI of 
  subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
  amended by adding at the end the following new item:
  
  ``Sec. 199B. Qualified charity care.''.
  
  SEC. 3. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE 
                PROFESSIONALS.
  
      (a) In General.--Title II of the Public Health Service Act (42 
  U.S.C. 202 et seq.) is amended by inserting after section 224 the 
  following:
  
  ``SEC. 224A. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE 
                PROFESSIONALS.
  
      ``(a) Limitation on Liability.--A physician shall not be liable 
  under Federal or State law in any civil action for any harm caused by 
  an act or omission of such physician, or attending medical personnel 
  supporting such physician, if such act or omission--
              ``(1) occurs in the course of furnishing qualified charity 
          care (as such term is defined in section 199B of the Internal 
          Revenue Code of 1986); and
              ``(2) was not grossly negligent.
      ``(b) Preemption.--This section preempts the laws of a State or any 
  political subdivision of a State to the extent that such laws are 
  inconsistent with this section, unless such laws provide greater 
  protection from liability for a defendant.
      ``(c) Definitions.--In this section:
              ``(1) Physician.--The term `physician' has the meaning 
          given such term by section 1861(r) of the Social Security Act.
              ``(2) Attending medical personnel.--The term `attending 
          medical personnel' means an individual who is licensed to 
          directly support a physician in furnishing medical services.''.
      (b) Effective Date.--The amendments made by this section shall 
  apply to any claim filed to the extent that it is with respect to acts 
  or omissions occurring after the date of the enactment of this Act.
target: Good Samaritan Charitable Physicians' Services Act of 2018  This bill amends the Internal Revenue Code to allow a tax deduction for direct primary care physicians who provide charity care. The care must be provided without expectation of reimbursement and to an individual enrolled in Medicaid or the Children's Health Insurance Program (CHIP).  A "direct primary care physician" is a physician who provides primary care: (1) to individuals who have paid a periodic subscription fee, and (2) in exchange for a fee that is published on a publicly available website of the physician.  The bill also amends the Public Health Service Act to specify that a physician is not liable under federal or state law for harm caused by an act or omission of the physician, or attending medical personnel supporting the physician, if the act or omission: (1) occurs in the course of furnishing charity care, and (2) was not grossly negligent. The bill preempts laws of a state or a political subdivision of the state that are inconsistent with this provision, unless the laws provide greater protection from liability for a defendant. 
feat_title: Good Samaritan Charitable Physicians’ Services Act of 2018