H.R. 10778 — 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.

This section establishes the low-emission anesthetic gas credit for health care facilities. The credit equals 15, 25, or 50 percent of expenditures on isoflurane or sevoflurane, depending on the facility’s reduction in desflurane and nitrous oxide emissions relative to average inpatient bed capacity, plus up to $1,500 per retrofitted mobile anesthetic machine, and terminates after December 31, 2029.