FL S1746

Urges Congress to create a nationwide Emergency Room Staffing Initiative to address the shortage of physicians and medical specialists available for on-call emergency room support.

Requests amendment of the federal tax code to allow physicians and medical specialists to claim uncompensated emergency room work as a charitable deduction against earned income, capped at $100,000 per year.

Establishes valuation of eligible charges at 200 percent of the Medicare reimbursement rate, or in the absence of an applicable Medicare code, at 100 percent of average customary and reasonable charges under private insurance.

Directs the Florida Legislature to send copies of this memorial to the President, Senate President, House Speaker, and all members of Florida's congressional delegation.