Valerie Foushee (D-NC)
To amend the Internal Revenue Code of 1986 to establish a credit to incentivize the use of certain low-emission anesthetic gases by health care facilities, and for other purposes.
A Democratic bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill amends the Internal Revenue Code of 1986 to create a tax credit for health care facilities that use certain low-emission anesthetic gases. Under the bill, health care facilities can receive a credit based on their expenditures for acquiring low-emission gases like isoflurane or sevoflurane. Facilities can also receive a credit for expenses related to retrofitting mobile anesthetic machines to make them compatible with these low-emission gases. The applicable percentage of the gas credit increases depending on how much the facility reduces its use of higher-emission gases like desflurane or nitrous oxide. The credit is available for amounts paid or incurred after December 31, 2026, and the program terminates after December 31, 2029.
Yes· 3 of 6
- Scored +6
Does this cut the pollution that drives climate change?
The bill creates financial incentives for health care facilities to reduce their use of high-emission greenhouse gases like desflurane and nitrous oxide.
- Scored +5
Does this better protect air, water and wildlife?
Promoting low-emission anesthetic alternatives helps lower the global warming potential associated with medical procedures.
- Scored +4
Does this cut taxes for small businesses?
The bill provides a targeted tax credit for certain health care facilities that acquire low-emission anesthetic gases and retrofit equipment.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 1 adding new Code section 45BB(a)(1) provides a tax credit for health care facilities that acquire qualified low-emission anesthetic gases such as isoflurane or sevoflurane, which can financially reward facilities for shifting toward environmentally friendlier options.
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Section 1 adding new Code section 45BB(a)(2) allows health care facilities to claim up to $1,500 per machine for qualified mobile anesthetic machine expenditures to rehabilitate or retrofit machines to be compatible with low-emission gases, helping cover equipment update costs.
Potential Negative Impacts for People
- The provided text does not explicitly mention any potential negative impacts or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Environment Energy And Infrastructure
- Does this cut the pollution that drives climate change? — The bill creates financial incentives for health care facilities to reduce their use of high-emission greenhouse gases like desflurane and nitrous oxide. Does this better protect air, water and wildlife? — Promoting low-emission anesthetic alternatives helps lower the global warming potential associated with medical procedures.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill provides a targeted tax credit for certain health care facilities that acquire low-emission anesthetic gases and retrofit equipment. Does this make it easier to run a small business? — Eligible small or independent health care facilities and ambulatory surgical centers can benefit from tax credits for equipment upgrades. Is this likely to grow the economy? — The tax credit incentivizes capital expenditures by health care facilities for equipment retrofitting and low-emission gas acquisitions.
- Demographic And Interest Groups
- Would business owners be better off under this? — Owners of qualifying health care facilities and ambulatory surgical centers receive tax credits for equipment retrofits and gas acquisitions.
- 10/9/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House