The bill amends the Internal Revenue Code of 1986 to allow physicians a new tax deduction for providing qualified charity care . This deduction is equal to the unreimbursed Medicare-based value of services furnished, meaning the amount payable under the Medicare physician fee schedule. To qualify, services must be provided without reimbursement or expectation of reimbursement to individuals enrolled in a State Medicaid plan (Title XIX) or State Children's Health Insurance Program (Title XXI). However, certain services, including those related to gender alteration, are specifically excluded from this definition of qualified charity care. This deduction is also made available to non-itemizers and applies to care furnished after December 31, 2025. Additionally, the legislation amends the Public Health Service Act to introduce a limitation on liability for physicians and attending medical personnel. This provision protects them from civil action under Federal or State law for harm caused by an act or omission during the provision of qualified charity care. This protection applies only if the act or omission was not intentional, knowing, reckless, or grossly negligent. The bill also includes a preemption clause, overriding inconsistent State laws unless those laws offer greater protection from liability.