Congress reduced the corporate tax rate on non-profit hospitals and aligned its treatment with schools which are not operated for profits (Sec. 27 (B)). Instead of the regular corporate tax rate of thirty-five percent ( 35%), a tax of ten percent (10%) is now imposed on the taxable income of hospitals. This tax rate is similar to the rate on non-profit proprietary educational institutions. This measure was intended to reduce the tax burden of hospitals with the ultimate aim of lowering the costs of hospital care.