Company: GEHC
Filing Date: 2025-12-02
Form Type: 424B2
Source: 0001193125-25-305442
Chunk: 42

Company: GE HealthCare Technologies Inc.
Filing Date: 2025-12-02
Form: 424B2
Chunk 42
---
. The discussion herein assumes
that the notes will not be treated as contingent payment debt instruments. If, on the contrary, the notes are treated as contingent payment debt instruments, the tax consequences of holding the notes would be materially different than those
described below. Prospective investors are urged to consult their tax advisors regarding the possible implications of these rules on an investment in the notes.

U.S. Holders

Interest

Interest on the notes generally will be taxable to a U.S. holder as ordinary income at the time such interest is received or accrued, in
accordance with such U.S. holder’s regular method of tax accounting for U.S. federal income tax purposes.

Disposition of the Notes

A U.S. holder generally will recognize capital gain or loss for U.S. federal income tax purposes on a sale, exchange, redemption, retirement,
or other taxable disposition of the notes (collectively, a “Disposition”) in an amount equal to the difference between the amount received for the notes in cash or other property valued at fair market value (excluding any amount received
on such Disposition allocable to accrued and unpaid interest, which generally will be treated as interest and may be subject to the rules discussed above in “—U.S. Holders—Interest”) and such U.S. holder’s
adjusted tax basis in the notes. A U.S. holder’s adjusted tax basis in the notes generally will be equal to the amount such U.S. holder paid for the notes. Any capital gain or loss generally will be long-term capital gain or loss if the U.S.
holder has held the notes for more than one year at the time of the Disposition. Long-term capital gains recognized by individual and other non-corporate U.S. holders generally will be taxable at a reduced rate of U.S. federal income tax. The
deductibility of capital losses is subject to limitations.

Non-U.S. Holders

Interest

Subject to the Foreign Account
Tax Compliance Act discussion below, a non-U.S. holder will generally not be subject to U.S. federal income or withholding tax on payments of interest on the notes provided that (i) such interest is not
effectively connected with the conduct of a trade or business within the United States by the non-U.S. holder (or, if certain tax treaties apply, if such interest is not attributable to a permanent
establishment or fixed base within the United States by the non-U.S. holder) and (ii) the non-U.S. holder (A