H.R.6101: To amend the Internal Revenue Code of 1986 to improve the ability of medical professionals to practice medicine and provide quality care to patients by providing a tax deduction for patient bad debt.

Patient Fairness and Indigent Care Promotion Act of 2008 - Amends the Internal Revenue Code to allow certain medical care providers a tax deduction for uncompensated medical care provided to individuals with income below 135% of the poverty line.