H.R. 4641House109th Congress (2005-2007)In Committee

Assisting Doctors to Obtain Proficient and Transmissible Health Information Technology (ADOPT HIT) Act of 2005

Introduced December 18, 2005

Legislative Activity

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3 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H3146)

May 24, 2006

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HouseIntro Referral

Introduced in House

December 18, 2005

HouseIntro Referral

Referred to the House Committee on Ways and Means.

December 18, 2005

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H164)

February 8, 2006

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H3146)

May 24, 2006

Floor Debate

1 member

What members said about H.R. 4641 on the floor

1 Republican
Phil Gingrey
Rep. Phil GingreyR-GA-11 · Feb 15, 2006

Mr. Speaker, it seems that tonight is health care night. We just heard from two of our colleagues from Texas, one of whom I agree with and one of whom on a lot of points I do not necessarily agree…

Phil Gingrey
Rep. Phil GingreyR-GA-11 · May 24, 2006

Mr. Speaker, I rise today in support of Health Information Technology, one of the most important and immediate ways we can increase patient safety and help more Americans access quality health care.…

Phil Gingrey
Rep. Phil GingreyR-GA-11 · Feb 8, 2006

Mr. Speaker, I rise today to praise President Bush for his State of the Union remarks on health information technology, which he rightly noted will help control costs and reduce dangerous medical…

Bill Text

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Introduced in HouseIssued December 18, 2005

I

109th CONGRESS

1st Session

H. R. 4641

IN THE HOUSE OF REPRESENTATIVES

December 18, 2005

Mr. Gingrey (for himself, Mr. Norwood, Mr. Garrett of New Jersey, Mrs. Capito, and Miss McMorris) introduced the following bill; which was referred to the Committee on Ways and Means

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 to allow a credit against tax for applicable telecommunications charges paid or incurred by such providers.

1.

Short title

This Act may be cited as the Assisting Doctors to Obtain Proficient and Transmissible Health Information Technology (ADOPT HIT) Act of 2005.

2.

Purchase of qualified health care information technology

(a)

In general

Section 179 of the Internal Revenue 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 subsection—

(A)

Qualified health care information technology

The term qualified health care information technology means section 179 property which is used primarily for the electronic 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 section 213(d).

.

(b)

Effective date

The amendment made by this section shall apply to property placed in service after December 31, 2004.

3.

Telecommunications credit for qualified medical care providers

(a)

In general

Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section:

45N.

Telecommunications credit for qualified medical care providers

(a)

General rule

For purposes of section 38, in the case of a qualified medical care provider, the telecommunications credit determined under this section for a taxable year is an amount equal to 50 percent of the applicable telecommunications charges paid or incurred by such provider during the taxable year.

(b)

Dollar limitation

In the case of a qualified medical care provider, the credit determined under subsection (a) for a taxable year shall not exceed $10,000.

(c)

Definitions

For purposes of this section—

(1)

Applicable telecommunications charges

The term applicable telecommunications charges means expenses paid or incurred for the purpose of installing or maintaining a communications network that supports interoperability of electronic medical record systems.

(2)

Qualified medical care provider

The term qualified medical care provider means any person engaged in the trade or business of providing medical care (as defined in section 213(d)) who has purchased qualified health care information technology (as defined in section 179(e)).

.

(b)

Conforming amendments

(1)

Section 38(b) of such Code is amended by striking plus at the end of paragraph (25), by striking the period at the end of paragraph (26) and inserting , plus, and by adding at the end the following new paragraph:

(27)

the telecommunications credit determined under section 45N.

.

(2)

The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

Sec. 45N. Telecommunications credit for qualified medical care providers

.

(c)

Effective date

The amendments made by this section shall apply to expenses paid or incurred after December 31, 2004.