) 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 of Health and Human Services, shall use data on uncompensated care for purposes of the limitation under subparagraph (B), and may adjust such data so as to be an appropriate proxy, including (in the case of qualified charity care) a downward adjustment to eliminate bad debt data from uncompensated care data. (2) Overall limitation The amount allowed as a deduction under subsection (a) for any taxable year shall not exceed an amount equal to 10 percent of the gross income of the taxpayer for the taxable year derived from the taxpayer’s provision of physicians’ services. (d) Denial of double benefit No deduction shall be allowed under section 166 or any other provision of this title for the amount of any bad debt taken into account under subsection (a)(2) (as reduced, if applicable, under subsection (c)). . (b) Clerical amendment The table of sections for 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 item: Sec. 199A. Physician charity and uncompensated care. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. III Individual health insurance reform 301. Pool reform for individual membership expansion The Public Health Service Act is amended by inserting after title XXXIII the following new title: XXXIV Pool Reform for Individual Membership Expansion 3400. Purpose The purpose of this title is to provide, through the establishment of independent health pools (referred to in this title as IHP ), for the reform of, and expansion of enrollment in, health insurance coverage for individuals and small employers. 3401. Definition of independent health pool (a) In General For purposes of this title, the terms