I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Assisting Doctors to 

5 Obtain Proficient and Transmissible Health Information 

6 Technology (ADOPT HIT) Act of 2007’’. 


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1 SEC. 2. PURCHASE OF QUALIFIED HEALTH CARE INFORMA2 TION TECHNOLOGY. 

3 (a) IN GENERAL.—Section 179 of the Internal Rev4 enue Code of 1986 (relating to election to expense certain 

5 depreciable assets) is amended by adding at the end the 

6 following new subsection: 

7 ‘‘(e) HEALTH CARE INFORMATION TECHNOLOGY.— 

8 ‘‘(1) IN GENERAL.—In the case of qualified 

9 health care information technology purchased by a 

10 medical care provider and placed in service during a 

11 taxable year— 

12 ‘‘(A) subsection (b)(1) shall be applied by 

13 substituting ‘$250,000’ for ‘$100,000’, 

14 ‘‘(B) subsection (b)(2) shall be applied by 

15 substituting ‘$600,000’ for ‘$400,000’, and 

16 ‘‘(C) subsection (b)(5)(A) shall be applied 

17 by substituting ‘$250,000 and $600,000’ for 

18 ‘$100,000 and $400,000’. 

19 ‘‘(2) DEFINITIONS.—For purposes of this sub20 section— 

21 ‘‘(A) QUALIFIED HEALTH CARE INFORMA22 TION TECHNOLOGY.—The term ‘qualified health 

23 care information technology’ means section 179 

24 property which— 

25 ‘‘(i) has been certified by the Sec26 retary of Health and Human Services purVerDate Aug 31 2005 05:05 May 19, 2007 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2377.IH H2377

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1 suant to section 3 of the ADOPT HIT Act 

2 of 2007, and 

3 ‘‘(ii) is used primarily for the elec4 tronic creation, maintenance, and exchange 

5 of medical care information to improve the 

6 quality or efficiency of medical care. 

7 ‘‘(B) MEDICAL CARE PROVIDER.—The 

8 term ‘medical care provider’ means any person 

9 engaged in the trade or business of providing 

10 medical care. 

11 ‘‘(C) MEDICAL CARE.—The term ‘medical 

12 care’ has the meaning given such term by sec13 tion 213(d).’’. 

14 (b) EFFECTIVE DATE.—The amendment made by 

15 this section shall apply to property placed in service after 

16 December 31, 2006. 

17 SEC. 3. CERTIFICATION OF HEALTH CARE INFORMATION 

18 TECHNOLOGY. 

19 (a) IN GENERAL.—The Secretary of Health and 

20 Human Services shall develop criteria to ensure and cer21 tify that hardware, software, and support services for the 

22 electronic exchange of health information meet certain 

23 standards, as determined by the Secretary. 

24 (b) CERTIFICATION ASSISTANCE.—The Secretary of 

25 Health and Human Services may recognize a private entiVerDate Aug 31 2005 05:05 May 19, 2007 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2377.IH H2377

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1 ty or entities to assist in the certification described under 

2 paragraph (1) using the criteria developed by the Sec3 retary under this section. 

Æ 


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