Health facilities could claim tax credits for lower-emission anesthesia spending

Gas-credit rates would depend on certified yearly reductions. The test would compare desflurane and nitrous oxide purchases’ 100-year warming impact per average inpatient bed with the preceding tax year. Reductions of at least 10% but less than 25% would earn a 15% credit. Reductions of at least 25% but less than 50% would earn 25%; reductions of at least 50% would earn 50%. Eligible costs would have to be paid or incurred after December 31, 2026, through December 31, 2029.

Only spending on isoflurane or sevoflurane would count as eligible gas purchases. Hospitals, certain outpatient surgery centers, and other facilities chosen by the official administering the credit would be covered. Eligible costs would have to be paid or incurred after December 31, 2026, through December 31, 2029.

Covered facilities could claim a tax credit for repairing or modifying mobile anesthesia machines to use isoflurane or sevoflurane. Hospitals, certain outpatient surgery centers, and other facilities chosen by the official administering the credit would be covered. The machine credit would cover eligible costs up to $1,500 per machine per tax year. The machine portion does not state a yearly gas-reduction requirement. Both the gas-purchase and machine credits would apply to costs paid or incurred after December 31, 2026, through December 31, 2029.