HouseH.R. 10778119th Congress
To amend the Internal Revenue Code of 1986 to establish a credit to incentivize the use of certain low-emission anesthetic gases by health care facilities, and for other purposes.
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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10778 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10778
To amend the Internal Revenue Code of 1986 to establish a credit to
incentivize the use of certain low-emission anesthetic gases by health
care facilities, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 9, 2026
Mrs. Foushee introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to establish a credit to
incentivize the use of certain low-emission anesthetic gases by health
care facilities, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. ESTABLISHMENT OF LOW-EMISSION ANESTHETIC GAS CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 45BB. LOW-EMISSION ANESTHETIC GAS CREDIT.
``(a) In General.--For purposes of section 38, in the case of a
health care facility, the low-emission anesthetic gas credit for any
taxable year is an amount equal to the sum of--
``(1) the applicable percentage of the qualified low-
emission anesthetic gas expenditures of the taxpayer for the
taxable year, plus
``(2) so much of the qualified mobile anesthetic machine
expenditures of the taxpayer for the taxable year as does not
exceed $1,500 with respect to each mobile anesthetic machine.
``(b) Definitions.--For purposes of this section--
``(1) Qualified low-emission anesthetic gas expenditures.--
The term `qualified low-emission anesthetic gas expenditures'
means, with respect to any health care facility, any amounts
paid or incurred by such facility to acquire isoflurane
(C<INF>3</INF>H<INF>2</INF>ClF<INF>5</INF>O) or sevoflurane
(C<INF>4</INF>H<INF>3</INF>F<INF>7</INF>O).
``(2) Applicable percentage.--
``(A) In general.--The term `applicable percentage'
means, with respect to any health care facility for any
taxable year--
``(i) 15 percent, if the qualified emission
reduction rate of such facility for such
taxable year is at least 10 percent, but less
than 25 percent,
``(ii) 25 percent, if the qualified
emission reduction rate of such facility for
such taxable year is at least 25 percent, but
less than 50 percent, and
``(iii) 50 percent, if the qualified
emission reduction rate of such facility for
such taxable year is at least 50 percent.
``(B) Qualified emission reduction rate.--
``(i) In general.--The term `qualified
emission reduction rate' means, with respect to
any health care facility for any taxable year,
the percentage reduction relative to the
preceding taxable year (as certified in such
manner as the Secretary may prescribe) in an
amount equal to the ratio of--
``(I) the aggregate global warming
potential over a 100-year period with
respect to any desflurane
(C<INF>3</INF>H<INF>2</INF>F<INF>6</INF>
O) or nitrous oxide (N<INF>2</INF>O)
acquired by such facility during the
taxable year, to
``(II) the average inpatient bed
capacity of such facility during the
taxable year.
``(ii) Global warming potential.--For
purposes of clause (i), the term `global
warming potential' means the ratio of the time-
integrated radiative forcing from the
instantaneous release of one kilogram of a
trace substance relative to that of one
kilogram of carbon dioxide (CO<INF>2</INF>).
``(3) Qualified mobile anesthetic machine expenditures.--
The term `qualified mobile anesthetic machine expenditures'
means, with respect to any health care facility, any amounts
paid or incurred by such facility for the rehabilitation or
retrofitting of a mobile anesthetic machine in order for such
machine to be compatible with the use of isoflurane
(C<INF>3</INF>H<INF>2</INF>ClF<INF>5</INF>O) or sevoflurane
(C<INF>4</INF>H<INF>3</INF>F<INF>7</INF>O).
``(4) Health care facility.--The term `health care
facility' means any hospital, ambulatory surgical center
described in section 1833(i)(1)(A) of the Social Security Act,
or other facility designated by the Secretary.
``(c) Regulations.--The Secretary, in consultation with the
Secretary of Health and Human Services and the Administrator of the
Environmental Protection Agency, shall prescribe such regulations or
other guidance as may be necessary or appropriate to carry out the
purposes of this section.
``(d) Termination.--No credit shall be allowed under this section
with respect to any amounts paid or incurred after December 31,
2029.''.
(b) Credit Allowed as Part of General Business Credit.--Section
38(b) of such Code is amended by striking ``plus'' at the end of
paragraph (40), by striking the period at the end of paragraph (41) and
inserting ``, plus'', and by adding at the end the following new
paragraph:
``(42) the low-emission anesthetic gas credit determined
under section 45BB(a).''.
(c) Elective Payment of Credit.--Section 6417(b) of such Code is
amended by redesignating paragraphs (10) through (12) as paragraphs
(11) through (13), respectively, and by inserting after paragraph (9)
the following new paragraph:
``(10) The low-emission anesthetic gas credit determined
under section 45BB(a).''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
after the item relating to section 45AA the following new item:
``Sec. 45BB. Low-emission anesthetic gas credit.''.
(e) Effective Date.--The amendments made by this section shall
apply with respect to amounts paid or incurred after December 31, 2026.
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