A major change from the TCJA in 2017 was allowing more businesses, including some health care providers and third party debt collectors, to use cash accounting rather than accrual accounting for the purpose of computing taxable income. The upshot is that treatment plus a printed and mailed bill no longer counts as revenue for a lot more businesses. That’s precisely what allows for the “aspirational” bills you’re describing. Repealing this provision would go a long way to taming this particular aspect, I believe.
Re medical bills (or any bills, for that matter):
A major change from the TCJA in 2017 was allowing more businesses, including some health care providers and third party debt collectors, to use cash accounting rather than accrual accounting for the purpose of computing taxable income. The upshot is that treatment plus a printed and mailed bill no longer counts as revenue for a lot more businesses. That’s precisely what allows for the “aspirational” bills you’re describing. Repealing this provision would go a long way to taming this particular aspect, I believe.