structure shall be in a manner determined by the 
Secretary that takes into account the costs of imple-
mentation, training, and complying with applicable 
standards. 
‘‘(3) APPLICATION.—No grant may be made 
under this subsection except pursuant to a grant ap-
plication that is submitted in a time, manner, and 
form approved by the Secretary. 
‘‘(4) AUTHORIZATION
OF
APPROPRIATIONS.— 
There are authorized to be appropriated to carry out 
this subsection such sums as may be necessary for 
each fiscal year. 
‘‘(d) REVOLVING LOANS TO SMALL MEDICAL CARE 
PROVIDERS AND ENTITIES FOR EXPENDITURES RELAT-
ING TO THE IMPLEMENTATION OF A NATIONAL HEALTH 
INFORMATION INFRASTRUCTURE.— 
‘‘(1) IN GENERAL.—The Secretary is authorized 
to make and guarantee loans to small medical care 
providers, including physicians and others in clinical 
practice, for the purpose of assisting such entities to 
acquire and adopt patient registries, evidence-based 
clinical decision support tools at the point of care, 
electronic health records, secure email, and other 
health information technologies defined by the Sec-
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retary as a key component of a national health care 
information infrastructure. 
‘‘(2) AMOUNT
OF
LOAN.—The loan amount 
made to small medical care providers and entities to 
implement a national health care information infra-
structure shall be in a manner determined by the 
Secretary that takes into account the costs of imple-
mentation, training, and complying with standards. 
‘‘(3) APPLICATION.—No loan may be made 
under this subsection except pursuant to a loan ap-
plication that is submitted in a time, manner, and 
form approved by the Secretary. 
‘‘(4) AUTHORIZATION
OF
APPROPRIATIONS.— 
There are authorized to be appropriated to carry out 
this subsection such sums as may be necessary for 
each fiscal year.’’. 
SEC. 5. ELECTION TO EXPENSE QUALIFIED HEALTH CARE 
INFORMATION 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 
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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) 
meets 
such 
guidelines 
for 
functionality as may be developed by the 
Secretary of Health and Human Services 
under section 1181(c)(4) of the Social Se-
curity Act, 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. 
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