I 111th CONGRESS 1st Session H. R. 1087 IN THE HOUSE OF REPRESENTATIVES February 13, 2009 Mr. Gingrey of Georgia (for himself, Mr. Sessions, Mr. Sam Johnson of Texas, Mr. Brown of South Carolina, Mr. Akin, Mr. Smith of Texas, Mr. Bishop of Utah, Mr. Hensarling, Mrs. Schmidt, Mr. Bartlett, Mr. Pitts, Ms. Fallin, Mr. Burton of Indiana, Mr. Fleming, Mr. Cole, Mr. King of Iowa, Mr. Price of Georgia, and Mr. Lamborn) 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.

1.

Short title

This Act may be cited as the Assisting Doctors to Obtain Proficient and Transmissible Health Information Technology Act of 2009 or the ADOPT HIT Act of 2009 .

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: (f)

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 $125,000, (B)subsection (b)(2) shall be applied by substituting $600,000 for $500,000, and (C)subsection (b)(5)(A) shall be applied by substituting $250,000 and $600,000 for $125,000 and $500,000. (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 2009, 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, 2008.

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.