Summary: H.R.6045 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.6045. Bill summaries are authored by CRS.

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Introduced in House (09/25/1992)

Amends the Internal Revenue Code to allow medical doctors an itemized deduction for the value of medical services provided: (1) without charge to an individual who is not covered by a health plan; and (2) without compensation pursuant to participation in a qualified health care organization. Provides that such deduction is not subject to the two-percent floor on miscellaneous itemized deductions.