I 

111TH CONGRESS 

1ST SESSION H. R. 1087 

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 

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


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1 SECTION 1. SHORT TITLE. 

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

3 Obtain Proficient and Transmissible Health Information 

4 Technology Act of 2009’’ or the ‘‘ADOPT HIT Act of 

5 2009’’. 

6 SEC. 2. PURCHASE OF QUALIFIED HEALTH CARE INFORMA7 TION TECHNOLOGY. 

8 (a) IN GENERAL.—Section 179 of the Internal Rev9 enue Code of 1986 (relating to election to expense certain 

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

11 following new subsection: 

12 ‘‘(f) HEALTH CARE INFORMATION TECHNOLOGY.— 

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

14 health care information technology purchased by a 

15 medical care provider and placed in service during a 

16 taxable year— 

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

18 substituting ‘$250,000’ for ‘$125,000’, 

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

20 substituting ‘$600,000’ for ‘$500,000’, and 

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

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

23 ‘$125,000 and $500,000’. 

24 ‘‘(2) DEFINITIONS.—For purposes of this sub25 section— 


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1 ‘‘(A) QUALIFIED HEALTH CARE INFORMA2 TION TECHNOLOGY.—The term ‘qualified health 

3 care information technology’ means section 179 

4 property which— 

5 ‘‘(i) has been certified by the Sec6 retary of Health and Human Services pur7 suant to section 3 of the ADOPT HIT Act 

8 of 2009, and 

9 ‘‘(ii) is used primarily for the elec10 tronic creation, maintenance, and exchange 

11 of medical care information to improve the 

12 quality or efficiency of medical care. 

13 ‘‘(B) MEDICAL CARE PROVIDER.—The 

14 term ‘medical care provider’ means any person 

15 engaged in the trade or business of providing 

16 medical care. 

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

18 care’ has the meaning given such term by sec19 tion 213(d).’’. 

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

21 this section shall apply to property placed in service after 

22 December 31, 2008. 


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1 SEC. 3. CERTIFICATION OF HEALTH CARE INFORMATION 

2 TECHNOLOGY. 

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

4 Human Services shall develop criteria to ensure and cer5 tify that hardware, software, and support services for the 

6 electronic exchange of health information meet certain 

7 standards, as determined by the Secretary. 

8 (b) CERTIFICATION ASSISTANCE.—The Secretary of 

9 Health and Human Services may recognize a private enti10 ty or entities to assist in the certification described under 

11 paragraph (1) using the criteria developed by the Sec12 retary under this section. 

Æ 


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