,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajggh  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #i1 #bjbf,mrs4
 ,f\%ee introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a cr$it to    
inc5tivize ! use ( c]ta9 l[-emission    
ane/hetic gases by heal? c>e facilities1
 & = o!r purposes4  #a4 ,e/abli%m5t (   
l[-emission ane/hetic gas cr$it  7a7 ,9 
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #de;,,bb4          
,l[-emission ane/hetic gas cr$it  7a7 ,9
 g5]al ,= purposes ( section #ch1 9 !   
case ( a heal? c>e facility1 !          
l[-emission ane/hetic gas cr$it = any   
taxable ye> is an am\nt equal to ! sum  
(--  7#a7 ! applicable p]c5tage ( !     
qualifi$ l[-emission ane/hetic gas      
exp5ditures ( ! taxpay] = ! taxable ye>1
 plus  7#b7 s mu* ( ! qualifi$ mobile   
ane/hetic ma*9e exp5ditures ( ! taxpay] 

= ! taxable ye> z does n exce$ #a1ejj ) 
respect to ea* mobile ane/hetic ma*9e4  
7b7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,qualifi$ l[-emission    
ane/hetic gas exp5ditures ,! t]m        
qualifi$ l[-emission ane/hetic gas      
exp5ditures means1 ) respect to any     
heal? c>e facility1 any am\nts paid or  
incurr$ by su* facility to acquire      
is(lurane 7,c#c;,h#b;,cl,f#e,o7 or      
sev(lurane 7,c#d;,h#c;,f#g,o74  7#b7    
,applicable p]c5tage  7,a7 ,9 g5]al ,!  
t]m applicable p]c5tage means1 ) respect
 to any heal? c>e facility = any taxable
 ye>-- 7i7 #ae p]c5t1 if ! qualifi$     
emission r$uction rate ( su* facility = 
su* taxable ye> is at lea/ #aj p]c5t1 b 
less ?an #be p]c5t1  7ii7 #be p]c5t1 if 
! qualifi$ emission r$uction rate ( su* 
facility = su* taxable ye> is at lea/   
#be p]c5t1 b less ?an #ej p]c5t1 &      
7iii7 #ej p]c5t1 if ! qualifi$ emission 
r$uction rate ( su* facility = su*      
taxable ye> is at lea/ #ej p]c5t4  7,b7 
,qualifi$ emission r$uction rate  7i7 ,9

 g5]al ,! t]m qualifi$ emission r$uction
 rate means1 ) respect to any heal? c>e 
facility = any taxable ye>1 ! p]c5tage  
r$uction relative to ! prec$+ taxable   
ye> 7z c]tifi$ 9 su* mann] z ! ,secret>y
 may prescribe7 9 an am\nt equal to !   
ratio (-- 7,i7 ! aggregate global w>m+  
pot5tial ov] a #ajj-ye> p]iod ) respect 
to any desflurane 7,c#c;,h#b;,f#f,o7 or 
nitr\s oxide 7,n#b,o7 acquir$ by su*    
facility dur+ ! taxable ye>1 to  7,,ii7 
! av]age inpati5t b$ capacity ( su*     
facility dur+ ! taxable ye>4  7ii7      
,global w>m+ pot5tial ,= purposes (     
clause 7i71 ! t]m global w>m+ pot5tial  
means ! ratio ( ! "t-integrat$ radiative
 =c+ f ! in/antane\s release ( "o       
kilogram ( a trace sub/ance relative to 
t ( "o kilogram ( c>bon dioxide         
7,,co#b74  7#c7 ,qualifi$ mobile        
ane/hetic ma*9e exp5ditures ,! t]m      
qualifi$ mobile ane/hetic ma*9e         
exp5ditures means1 ) respect to any     
heal? c>e facility1 any am\nts paid or  
incurr$ by su* facility = !             

rehabilitation or retr(itt+ ( a mobile  
ane/hetic ma*9e 9 ord] = su* ma*9e to be
 compatible ) ! use ( is(lurane         
7,c#c;,h#b;,cl,f#e,o7 or sev(lurane     
7,c#d;,h#c;,f#g,o74  7#d7 ,heal? c>e    
facility ,! t]m heal? c>e facility means
 any hospital1 ambulatory surgical c5t] 
describ$ 9 section #ahcc7;i77#a77;,a7 ( 
! ,social ,security ,act1 or o!r        
facility designat$ by ! ,secret>y4  7c7 
,regulations ,! ,secret>y1 9            
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices & ! ,adm9i/rator ( !    
,environm5tal ,protection ,ag5cy1 %all  
prescribe su* regulations or o!r        
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  7d7 ,t]m9ation ,no cr$it %all
 be all[$ "u ?is section ) respect to   
any am\nts paid or incurr$ aft] ,decemb]
 #ca1 #bjbi4  4  7b7 ,cr$it all[$ z "p (
 g5]al bus9ess cr$it ,section #ch7;b7 ( 
su* ,code is am5d$ by /rik+ plus at !   
end ( p>agraph 7#dj71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#da7 & ins]t+ 1    

plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#db7 ! l[-emission ane/hetic
 gas cr$it det]m9$ "u section           
#de;,,bb7a74  4  7c7 ,elective paym5t ( 
cr$it ,section #fdag7;b7 ( su* ,code is 
am5d$ by r$esignat+ p>agraphs 7#aj7     
?r\gh 7#ab7 z p>agraphs 7#aa7 ?r\gh     
7#ac71 respectively1 & by ins]t+ aft]   
p>agraph 7#i7 ! foll[+ new p>agraph3    
7#aj7 ,! l[-emission ane/hetic gas cr$it
 det]m9$ "u section #de;,,bb7a74  4  7d7
 ,cl]ical am5dm5t ,! table ( sections = 
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+   
aft] ! item relat+ to section #de;,,aa !
 foll[+ new item3  ,sec4 #de;,,bb4      
,l[-emission ane/hetic gas cr$it4  4    
7e7 ,effective date ,! am5dm5ts made by 
?is section %all apply ) respect to     
am\nts paid or incurr$ aft] ,decemb]    
#ca1 #bjbf4