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.101st Congress (1989-1990)
|Sponsor:||Rep. Hertel, Dennis M. [D-MI-14] (Introduced 10/25/1990)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 10/25/1990 Referred to the House Committee on Ways and Means. (All Actions)|
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Text: H.R.5925 — 101st Congress (1989-1990)All Information (Except Text)
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- Bill and resolution texts for 1989-1992 (101st-102nd Congresses) predate authenticated digital publishing.
Introduced in House
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.