(2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 232. Physician charity and uncompensated care deduction (a) In general Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 199A. Physician charity and uncompensated care (a) In general In the case of a physician, there shall be allowed as a deduction for the taxable year an amount equal to the sum of— (1) the amount such physician would have otherwise charged for qualified charity care provided by such physician during such taxable year, and (2) the amount of any debt owed to such physician for physicians' services which becomes worthless during such taxable year. (b) Definitions For purposes of this section— (1) Physician The term physician has the meaning given to such term in section 1861(r) of the Social Security Act ( 42 U.S.C. 1395x(r) ). (2) Qualified charity care The term qualified charity care means physicians’ services provided on a volunteer or pro bono basis (not including any services for which an amount was charged but not paid). (3) Physicians' services The term physicians' services has the meaning given such term in section 1861(q) of the Social Security Act ( 42 U.S.C. 1395x(q) ). (c) Limitations (1) Service charge limitation The amount determined under subsection (a) with respect to any services or debt— (A) shall be reduced by any reimbursement received by the physician for such services or debt, and (B) shall not exceed the economic index referred to in the fourth sentence of section 1842(b)(3) of the Social Security Act ( 42 U.S.C. 1395u(b)(3) ) applicable to the qualified charity care provided or the services provided with respect to which the debt relates. In the case of physicians’ services to which such economic index is not applicable, the Secretary, in consultation with the Secretary