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JAMA. 1957;164(10):1125-1127. doi:10.1001/jama.1957.02980100081014.
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ABSTRACT

FEDERAL MEDICAL LEGISLATION 

First Session, 85th Congress 

Tax Exemption for Hospital Bequests and Gifts  Representative Shelley (D., Calif.), in H. R. 4131, proposes to place a hospital that is owned and operated as a nonprofit institution in the same tax classification as a municipally owned hospital and would make bequests and donations to it exempt for estate and gift tax purposes. Among the conditions required would be that the hospital would be open to the general public. This measure was referred to the Committee on Ways and Means.

Tax Deduction for Rest Home Care  Senators Murray (D., Mont.) and Mansfield (D., Mont.), in S. 1275, and Representatives Anderson (D., Mont.), in H. R. 5099, and Metcalf (D. Mont.), in H. R. 5242, have introduced identical measures which would "amend the Internal Revenue Code of 1954, so as to permit amounts paid for the institutional care of disabled persons to be

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