H.3511 would create a new tax deduction for nurses and physicians who work in a free clinic. The deduction would accrue at an hourly rate with a maximum size of $1,000 a year.

While this change isn’t likely to greatly improve medical care for low income individuals, it will add one more tax favor to a state tax code replete with credits and deductions. If legislators are serious about wanting to reform health care in South Carolina they should be repealing harmful regulations like insurance mandates and certificate of need laws.

By South Carolina Policy Council

Since 1986 the South Carolina Policy Council Education Foundation has advocated innovative policy ideas that advance the principles of limited government and free enterprise. The Policy Council is the state’s meeting place for business leaders, policymakers, and academics – as well as engaged citizens – who want to see South Carolina become the most free state in the nation. For questions or comments on the articles on this website, please email Research Director Jamie Murguia.