U.S. Congress legislation · 119th Congress
HB10778: 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.
Status: In committee, October 9, 2026
What the bill says
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.
From the introduced text, October 9, 2026:
A BILL 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. SECTION 1. Establishment of low-emission anesthetic gas credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: SECTION 45BB. Low-emission anesthetic gas credit (a) In general For purposes of section 38, in the case of a health care facility, the low-emission anesthetic gas credit for any taxable year is an amount equal to the sum of-- (1) the applicable percentage of the qualified low-emission anesthetic gas expenditures of the taxpayer for the taxable year, plus (2) so much of the qualified mobile anesthetic machine expenditures of the taxpayer for the taxable year as does not exceed $1,500 with respect to each mobile anesthetic machine. (b) Definitions For purposes of this section-- (1) Qualified low-emission anesthetic gas expenditures The term qualified low-emission anesthetic gas expenditures means, with respect to any health care facility, any amounts paid or incurred by such facility to acquire isoflurane (C 3 H 2 ClF 5 O) or sevoflurane (C 4 H 3 F 7 O). (2) Applicable percentage (A) In general The …
Sponsors
- Valerie Foushee (D, HD-004) · primary sponsor
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10778?
- HB10778 is a bill in Congress (119th Congress): 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.
- What does HB10778 do?
- In its own words: 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.
- What is the status of HB10778?
- In committee as of October 9, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 9, 2026).
- Who sponsored HB10778?
- Valerie Foushee (D, HD-004).
- Where is the official record for HB10778?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10778
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.