Senate
File
118
-
Introduced
SENATE
FILE
118
BY
ZAUN
A
BILL
FOR
An
Act
exempting
from
the
individual
income
tax
the
value
of
1
charity
medical
care
provided
by
a
physician
to
certain
2
patients
in
this
state
and
including
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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1679XS
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89
jm/jh
S.F.
118
Section
1.
Section
422.7,
Code
2021,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
63.
a.
A
physician
may
subtract
the
value
3
of
charity
medical
care
donated
to
a
patient
in
this
state.
4
b.
As
used
in
this
subsection:
5
(1)
“Charity
medical
care”
means
medical
services
that
are
6
furnished,
without
reimbursement,
to
a
patient
enrolled
in
7
either
of
the
following
programs:
8
(a)
The
hawk-i
program
under
chapter
514I.
9
(b)
The
medical
assistance
Act
under
chapter
249A.
10
(2)
“Physician”
means
a
person
licensed
under
chapter
148.
11
(3)
“Value
of
charity
medical
care”
means
an
amount
equal
to
12
the
product
of
the
following:
13
(a)
The
average
hourly
wage
of
a
physician
based
upon
a
14
compensation
survey
by
the
American
medical
association
or
15
an
equivalent
organization
for
the
geographic
area
where
the
16
medical
care
occurred.
17
(b)
The
number
of
hours
of
charity
medical
care
donated
in
18
the
tax
year.
19
Sec.
2.
APPLICABILITY.
This
Act
applies
to
tax
years
20
beginning
on
or
after
January
1,
2022.
21
EXPLANATION
22
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
23
the
explanation’s
substance
by
the
members
of
the
general
assembly.
24
This
bill
exempts
from
the
individual
income
tax
the
value
25
of
charity
medical
care
provided
by
a
physician
to
a
patient
26
in
this
state.
27
The
bill
defines
“charity
medical
care”
to
mean
medical
28
services
that
are
furnished,
without
reimbursement,
to
a
29
patient
enrolled
in
either
of
the
following
programs:
the
30
hawk-i
program
under
Code
chapter
514I,
or
the
medical
31
assistance
Act
(Medicaid)
under
Code
chapter
249A.
32
The
bill
defines
“value
of
charity
medical
care”
to
mean
the
33
product
of
the
average
hourly
wage
of
a
physician
based
upon
34
a
compensation
survey
by
the
American
medical
association
or
35
-1-
LSB
1679XS
(4)
89
jm/jh
1/
2
S.F.
118
an
equivalent
organization
for
the
geographic
area
where
the
1
charity
medical
care
occurred,
multiplied
by
the
number
of
2
charity
medical
hours
donated.
3
The
bill
applies
to
tax
years
beginning
on
or
after
January
4
1,
2022.
5
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1679XS
(4)
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jm/jh
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2