Text: H.R.5925 — 101st Congress (1989-1990)All Information (Except Text)

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HR 5925 IH
101st CONGRESS
2d Session
 H. R. 5925
To amend the Internal Revenue Code of 1986 to provide an employer a credit
against income tax for the cost of providing mammography screening for
his employees.
IN THE HOUSE OF REPRESENTATIVES
October 25, 1990
Mr. HERTEL introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide an employer a credit
against income tax for the cost of providing mammography screening for
his employees.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY SCREENING.
  (a) IN GENERAL- Subpart B of part IV of subchapter A of chapter 1 of the
  Internal Revenue Code of 1986 is amended by adding at the end thereof the
  following new section:
`SEC. 30. CREDIT FOR EMPLOYER COSTS OF PROVIDING MAMMOGRAPHY SCREENING.
  `(a) ALLOWANCE OF CREDIT- There shall be allowed as a credit against a
  tax imposed by this chapter for the taxable year an amount equal to 20
  percent of the qualified mammography screening costs of an employer for
  the taxable year.
  `(b) QUALIFIED MAMMOGRAPHY SCREENING COSTS-
  `(1) IN GENERAL- For purposes of this section, the term `qualified
  mammography screening costs' means the amount paid or incurred during the
  taxable year directly or through insurance to provide screening mammography
  conducted consistent with the frequency required under paragraph (3)
  and the quality standards established under paragraph (4).
  `(2) SCREENING MAMMOGRAPHY- The term `screening mammography' means a
  radiologic procedure provided to a woman for the purpose of early detection
  of breast cancer and includes a physician's interpretation of the results
  of the procedure.
  `(3) FREQUENCY PERMITTED-
  `(A) IN GENERAL- Except as otherwise provided in this paragraph, the
  frequency required under this paragraph is annually.
  `(B) REVIEW AND REVISION-
  `(i) REVIEW- The Secretary of Health and Human Services, in consultation with
  the Director of the National Cancer Institute, shall review periodically
  the appropriate frequency for performing screening mammography, based on
  age and such other factors as such Secretary believes to be pertinent.
  `(ii) REVISION OF FREQUENCY- Such Secretary, taking into consideration the
  review made under clause (i), may revise from time to time the frequency with
  which screening mammography may be required for purposes of this paragraph,
  but no such revision shall apply to screening mammography performed before
  January 1, 1993.
  `(4) QUALITY STANDARDS- The Secretary of Health and Human Services
  shall establish standards to assure the safety and accuracy of screening
  mammography taken into account under this section. Such standards shall
  include the requirements that--
  `(A) the equipment used to perform the mammography must be specifically
  designed for mammography and must meet radiologic standards established
  by such Secretary for mammography;
  `(B) the mammography must be performed by an individual who--
  `(i) is licensed by a State to perform radiological procedures, or
  `(ii) is certified as qualified to perform radiological procedures by such
  an appropriate organization as such Secretary specifies in regulations;
  `(C) the results of the mammography must be interpreted by a physician--
  `(i) who is certified as qualified to interpret radiological procedures
  by such an appropriate board as such Secretary specifies in regulations, or
  `(ii) who is certified as qualified to interpret screening mammography
  procedures by such a program as such Secretary recognizes in regulation
  as assuring the qualifications of the individual with respect to such
  interpretation; and
  `(D) with respect to the first screening mammography performed on a woman
  which is taken into account under this section, there are satisfactory
  assurances that the results of the mammography will be placed in permanent
  medical records maintained with respect to the woman.
  `(c) OTHER DEFINITIONS- For purposes of this section--
  `(1) EMPLOYER- An individual who owns the entire interest in an
  unincorporated trade or business shall be treated as his own employer. A
  partnership shall be treated as the employer of each partner who is an
  employee within the meaning of paragraph (2).
  `(2) EMPLOYEE- The term `employee' includes an individual who is a
  self-employed individual (as defined in section 401(c)(1)(B)).
  `(d) APPLICATION WITH OTHER CREDITS- The credit allowed by subsection (a)
  for any taxable year shall not exceed the excess (if any) of--
  `(1) the regular tax for the taxable year reduced by the sum of the credits
  allowable under subpart A, and sections 27, 28, and 29, over
  `(2) the tentative minimum tax for the taxable year.'
  (b) CLERICAL AMENDMENT- The table of sections for such subpart B is amended
  by adding at the end thereof the following new item:
`Sec. 30. Credit for employer costs for mammography screening.'.
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  taxable years beginning after the date of the enactment of this Act.