Tax Issues Affecting the Health and Safety of Inner-City Residents and Other Miscellaneous Health-Related Tax Issues: Hearing Before the Subcommittee ... House of Representatives, One Hundred Third Book PDF, ePub eBook

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Book Descriptions:
Excerpt from Tax Issues Affecting the Health and Safety of Inner-City Residents and Other Miscellaneous Health-Related Tax Issues: Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means House of Representatives, One Hundred Third Congress, First Session, June 29, 1983

The Honorable Charles B. Rangel (D., N.Y.), Chairman, Subcommittee on Select Revenue Measures, Committee on Ways and Means, U.S. House of Representatives, today announced a public hearing on tax issues affecting the health and safety of residents of inner-city and other distressed neighborhoods in this country, and on other miscellaneous health-related tax issues. A specific date for the hearing will be announced in a subsequent press release.

In announcing this hearing. Chairman Rangel stated: "Residents of distressed neighborhoods in this country face severe and relatively unique threats to their well-being on a daily basis because of the difficult health and social problems confronting these neighborhoods. The Subcommittee is holding this hearing to focus attention on these problems and on possible ways to ameliorate them through the use of the tax laws."

In particular, the Subcommittee is interested in receiving testimony on proposals to tax firearms, drugs, and unsafe needles, as well as proposals to enhance the provision of charity care and other services benefiting the community by tax-exempt hospitals.

Among the specific proposals relating to distressed neighborhoods which the Subcommittee will consider, is a proposal to increase the excise tax on handguns to 20 percent and all other firearms to 22 percent, with 50 percent of total revenue generated to be deposited in the Hospital Gunshot Cost Containment Trust Fund. Another proposal in this area on which the Subcommittee hopes to receive testimony is a proposal to impose a tax for three years (1997-1999) on needle devices the Food and Drug Administration determines to be unsafe. However, the Subcommittee invites witnesses to provide alternative solutions to the problems addressed by these proposals as well.

In addition, the Subcommittee solicits testimony on the following miscellaneous health-related tax issues:

(1) the treatment of health maintenance organizations (HMOs) and charitable risk pools (i.e., nonprofit organizations that provide low-cost liability coverage to tax-exempt member charities) under section 501(m)of the Internal Revenue Code;

(2) a proposal to encourage organ donations through the inclusion of organ donor information in materials sent to taxpayers by the Department of the Treasury; and

(3) the impact of the loss reserve discounting rules in Revenue Procedure 92-76 on medical malpractice insurers.

It is anticipated that the Administration will testify at this hearing, along with other invited witnesses and certain interested members of the public.

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Tax Issues Affecting the Health and Safety of Inner-City Residents and Other Miscellaneous Health-Related Tax Issues: Hearing Before the Subcommittee ... House of Representatives, One Hundred Third by United States; Congress; House Measures

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