I 
113TH CONGRESS 
1ST SESSION H. R. 2363 
To foster further innovation and entrepreneurship in the health information 
technology sector. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 13, 2013 
Mr. HONDA introduced the following bill; which was referred to the Committee 
on Energy and Commerce, and in addition to the Committees on Ways 
and Means and Small Business, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To foster further innovation and entrepreneurship in the 
health information technology sector. 
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 ‘‘Health Care Innova-
tion and Marketplace Technologies Act of 2013’’. 
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SEC. 2. HEALTH INFORMATION TECHNOLOGY PLACED IN 
SERVICE BY MEDICAL CARE PROVIDER. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following: 
‘‘SEC. 200. HEALTH IT PLACED IN SERVICE BY MEDICAL 
CARE PROVIDER. 
‘‘(a) IN GENERAL.—In the case of a medical care 
provider, there shall be allowed as a deduction an amount 
equal to the amount paid or incurred by the medical care 
provider for qualified health information technology placed 
in service by the provider during the taxable year. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion to a medical care provider by subsection (a) for a tax-
able year shall not exceed $250,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) MEDICAL
CARE
PROVIDER.—The term 
‘medical care provider’ means— 
‘‘(A) a provider of services (as defined in 
section 1861(u) of the Social Security Act (42 
U.S.C. 1395x(u)), 
‘‘(B) a provider of medical or health serv-
ices (as defined in section 1861(s) of the Social 
Security Act (42 U.S.C. 1395x(s)), and 
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‘‘(C) any other person who furnishes, bills, 
or is paid for health care in the normal course 
of business. 
‘‘(2) QUALIFIED HEALTH INFORMATION TECH-
NOLOGY.—The term ‘qualified health information 
technology’ means the application of information 
processing involving both computer hardware and 
software that deals with the storage, retrieval, shar-
ing, and use of health care information, data, and 
knowledge for communication and decisionmaking. 
Such term does not include certified EHR tech-
nology. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) PASS-THRU ENTITIES.—In the case of a 
partnership or S corporation, this section shall be 
applied at the entity level and at the partner or simi-
lar level. 
‘‘(2) COORDINATION
WITH
OTHER
DEDUC-
TIONS.—Any amount taken into account under sub-
section (a) shall not be allowed as a deduction under 
any other section of this chapter. 
‘‘(e) TERMINATION.—This section shall not apply to 
amounts paid or incurred after December 31, 2018.’’. 
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