To amend the Internal Revenue Code of 1986 to clarify the requirement that hospitals provide certain emergency medical care in order to be exempt from income tax, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to set forth requirements for hospitals to maintain tax-exempt status, including: (1) the provision of certain emergency medical care; (2) the acceptance of Medicaid and Medicare patients; and (3) the provision of community health centers and clinics in medically underserved areas.…