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February 9, 1946

INCOME TAX CREDIT FOR CHARITY PRACTICE OF PHYSICIANS

JAMA. 1946;130(6):350. doi:10.1001/jama.1946.02870060036012

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Abstract

The value of the services rendered annually by physicians of this country in the treatment of the indigent sick for which they receive no compensation has been estimated as in excess of $300,000,000. Recognition of this tremendous contribution made by physicians for the public good is reflected in a bill, H. R. 5296, introduced in the Congress January 30 by Representative Clare Boothe Luce of Connecticut. The measure provides that physicians, surgeons and dentists, commencing with the taxable year 1946, shall be allowed an additional credit as a deduction on their income tax equal in terms of percentages to that portion of their time each year which is devoted to charity, free clinic work and public research work. The Commissioner of Internal Revenue will prescribe by regulation, it is contemplated, the method of computing such time and the proof which shall be required in substantiation.

At the time the bill

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