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 Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction 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 Representa-
tives 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’’. 
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SEC. 2. PURCHASE OF QUALIFIED HEALTH CARE INFORMA-
TION TECHNOLOGY. 
(a) IN GENERAL.—Section 179 of the Internal Rev-
enue 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 sub-
section— 
‘‘(A) QUALIFIED HEALTH CARE INFORMA-
TION TECHNOLOGY.—The term ‘qualified health 
care information technology’ means section 179 
property which— 
‘‘(i) has been certified by the Sec-
retary of Health and Human Services pur-
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suant to section 3 of the ADOPT HIT Act 
of 2007, and 
‘‘(ii) is used primarily for the elec-
tronic 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 sec-
tion 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 cer-
tify 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 enti-
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ty or entities to assist in the certification described under 
paragraph (1) using the criteria developed by the Sec-
retary under this section. 
Æ 
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