[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2377 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2377

 To amend the Internal Revenue Code of 1986 to increase the deduction 
under section 179 for the purchase of qualified health care information 
     technology by medical care providers, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 17, 2007

 Mr. Gingrey introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Energy 
    and Commerce, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the deduction 
under section 179 for the purchase of qualified health care information 
     technology by medical care providers, 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. SHORT TITLE.

    This Act may be cited as the ``Assisting Doctors to Obtain 
Proficient and Transmissible Health Information Technology (ADOPT HIT) 
Act of 2007''.

SEC. 2. PURCHASE OF QUALIFIED HEALTH CARE INFORMATION TECHNOLOGY.

    (a) In General.--Section 179 of the Internal Revenue Code of 1986 
(relating to election to expense certain depreciable assets) is amended 
by adding at the end the following new subsection:
    ``(e) Health Care Information Technology.--
            ``(1) In general.--In the case of qualified health care 
        information technology purchased by a medical care provider and 
        placed in service during a taxable year--
                    ``(A) subsection (b)(1) shall be applied by 
                substituting `$250,000' for `$100,000',
                    ``(B) subsection (b)(2) shall be applied by 
                substituting `$600,000' for `$400,000', and
                    ``(C) subsection (b)(5)(A) shall be applied by 
                substituting `$250,000 and $600,000' for `$100,000 and 
                $400,000'.
            ``(2) Definitions.--For purposes of this subsection--
                    ``(A) Qualified health care information 
                technology.--The term `qualified health care 
                information technology' means section 179 property 
                which--
                            ``(i) has been certified by the Secretary 
                        of Health and Human Services pursuant to 
                        section 3 of the ADOPT HIT Act of 2007, and
                            ``(ii) is used primarily for the electronic 
                        creation, maintenance, and exchange of medical 
                        care information to improve the quality or 
                        efficiency of medical care.
                    ``(B) Medical care provider.--The term `medical 
                care provider' means any person engaged in the trade or 
                business of providing medical care.
                    ``(C) Medical care.--The term `medical care' has 
                the meaning given such term by section 213(d).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2006.

SEC. 3. CERTIFICATION OF HEALTH CARE INFORMATION TECHNOLOGY.

    (a) In General.--The Secretary of Health and Human Services shall 
develop criteria to ensure and certify that hardware, software, and 
support services for the electronic exchange of health information meet 
certain standards, as determined by the Secretary.
    (b) Certification Assistance.--The Secretary of Health and Human 
Services may recognize a private entity or entities to assist in the 
certification described under paragraph (1) using the criteria 
developed by the Secretary under this section.
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