S 179 ISCommentsClose CommentsPermalink

To improve quality in health care by providing incentives for adoption of modern information technology.CommentsClose CommentsPermalink

January 8, 2009CommentsClose CommentsPermalink

Ms. STABENOW (for herself and Ms. SNOWE) introduced the following bill; which was read twice and referred to the Committee on FinanceCommentsClose CommentsPermalink

To improve quality in health care by providing incentives for adoption of modern information technology.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Health Information Technology Act of 2009’.CommentsClose CommentsPermalink

SEC. 2. INFORMATICS SYSTEMS GRANT PROGRAM.

(a) Grants-CommentsClose CommentsPermalink





(1) IN GENERAL- The Secretary of Health and Human Services (in this section referred to as the ‘Secretary’) shall establish a program to award grants to eligible entities that have submitted applications in accordance with subsection (b) for the purpose of assisting such entities in offsetting the costs incurred after December 31, 2008, that are related to clinical health care informatics systems and services designed to improve quality in health care and patient safety.CommentsClose CommentsPermalink





(2) DURATION- The authority of the Secretary to make grants under this section shall terminate on September 30, 2014.CommentsClose CommentsPermalink





(3) COSTS DEFINED- For purposes of this section, the term ‘costs’ shall include total expenditures incurred for--CommentsClose CommentsPermalink





(A) purchasing, leasing, and installing computer software and hardware, including handheld computer technologies, and related services;CommentsClose CommentsPermalink





(B) making improvements to existing computer software and hardware;CommentsClose CommentsPermalink





(C) purchasing or leasing communications capabilities necessary for clinical data access, storage, and exchange;CommentsClose CommentsPermalink





(D) services associated with acquiring, implementing, operating, or optimizing the use of new or existing computer software and hardware and clinical health care informatics systems;CommentsClose CommentsPermalink





(E) providing education and training to eligible entity staff on information systems and technology designed to improve patient safety and quality of care; andCommentsClose CommentsPermalink





(F) purchasing, leasing, subscribing, integrating, or servicing clinical decision support tools that--CommentsClose CommentsPermalink





(i) integrate patient-specific clinical data with well-established national treatment guidelines; andCommentsClose CommentsPermalink





(ii) provide ongoing, continuous quality improvement functions that allow providers to assess improvement rates over time and against averages for similar providers.CommentsClose CommentsPermalink





(4) ELIGIBLE ENTITY DEFINED- For purposes of this section, the term ‘eligible entity’ means the following entities:CommentsClose CommentsPermalink





(A) HOSPITAL- A hospital (as defined in section 1861(e) of the Social Security Act (42 U.S.C. 1395x(e))).CommentsClose CommentsPermalink





(B) CRITICAL ACCESS HOSPITAL- A critical access hospital (as defined in section 1861(mm)(1) of such Act (42 U.S.C. 1395x(mm)(1))).CommentsClose CommentsPermalink





(C) SKILLED NURSING FACILITY- A skilled nursing facility (as defined in section 1819(a) of such Act (42 U.S.C. 1395i-3(a))).CommentsClose CommentsPermalink





(D) FEDERALLY QUALIFIED HEALTH CENTER- A federally qualified health center (as defined in section 1861(aa)(4) of such Act (42 U.S.C. 1395x(aa)(4))).CommentsClose CommentsPermalink





(E) PHYSICIAN- A physician (as defined in section 1861(r) of such Act (42 U.S.C. 1395x(r))).CommentsClose CommentsPermalink





(F) PHYSICIAN GROUP PRACTICE- A physician group practice.CommentsClose CommentsPermalink





(G) COMMUNITY MENTAL HEALTH CENTER- A community mental health center (as defined in section 1861(ff)(3)(B) of such Act (42 U.S.C. 1395x(ff)(3)(B))).CommentsClose CommentsPermalink





(b) Application-CommentsClose CommentsPermalink





(1) IN GENERAL- An eligible entity seeking a grant under this section shall submit an application to the Secretary at such time, in such form and manner, and containing the information described in paragraph (2).CommentsClose CommentsPermalink





(2) INFORMATION DESCRIBED- The information described in this paragraph is the following information:CommentsClose CommentsPermalink





(A) A description of--CommentsClose CommentsPermalink





(i) the clinical health care informatics system and services that the eligible entity intends to implement with the assistance received under this section;CommentsClose CommentsPermalink





(ii) how the system will improve quality in health care and patient safety, including estimates of the impact on the health of, and the health costs associated with the treatment of, patients with heart disease, cancer, stroke, diabetes, chronic obstructive pulmonary disease, asthma, or any other disease or condition specified by the Secretary; andCommentsClose CommentsPermalink





(iii) how the system will ensure the privacy and security of individually identifiable health information.CommentsClose CommentsPermalink





(B) Any additional information that the Secretary may specify.CommentsClose CommentsPermalink





(c) Priority for Certain Eligible Entities- In awarding grants under this section, the Secretary shall give priority--CommentsClose CommentsPermalink





(1) first, to eligible entities--CommentsClose CommentsPermalink





(A) that are exempt from tax under section 501(a) of the Internal Revenue Code of 1986; andCommentsClose CommentsPermalink





(B)(i) in which the total of individuals that are eligible for benefits under the Medicare program under title XVIII of the Social Security Act, the Medicaid program under title XIX of such Act, or under the State children’s health insurance program under title XXI of such Act make up a high percentage (as determined appropriate by the Secretary) of the total patient population of the entity; orCommentsClose CommentsPermalink





(ii) that provide services to a large number (as determined appropriate by the Secretary) of such individuals;CommentsClose CommentsPermalink





(2) then, to eligible entities that meet the requirement under clause (i) or (ii) of paragraph (1)(B); andCommentsClose CommentsPermalink





(3) then, to other eligible entities.CommentsClose CommentsPermalink





(d) Reserve Funds for Entities in Health Professional Shortage Areas or Rural Areas-CommentsClose CommentsPermalink





(1) IN GENERAL- Subject to paragraph (2), the Secretary shall ensure that at least 20 percent of the funds available for making grants under this section to--CommentsClose CommentsPermalink





(A) hospitals and critical access hospitals are used for making grants to such hospitals that are located exclusively in an applicable area;CommentsClose CommentsPermalink





(B) skilled nursing facilities are used for making grants to such facilities that are located exclusively in an applicable area;CommentsClose CommentsPermalink





(C) federally qualified health centers are used for making grants to such centers that are located exclusively in an applicable area;CommentsClose CommentsPermalink





(D) physicians and physician group practices are used for making grants to physicians and such practices that are located exclusively in an applicable area; andCommentsClose CommentsPermalink





(E) community mental health centers are used for making grants to such centers that are located exclusively in an applicable area.CommentsClose CommentsPermalink





(2) AVAILABILITY OF RESERVE FUNDS IF LIMITED NUMBER OF ENTITIES APPLY FOR RESERVED GRANTS- If the Secretary estimates that the amount of funds reserved under subparagraph (A), (B), (C), (D), or (E) of paragraph (1) for the type of entity involved exceeds the maximum amount of funds permitted for such entities under subsection (e), the Secretary may reduce the amount reserved for such entities by an amount equal to such excess and use such funds for awarding grants to other eligible entities.CommentsClose CommentsPermalink





(3) APPLICABLE AREA DEFINED- For purposes of paragraph (1), the term ‘applicable area’ means--CommentsClose CommentsPermalink





(A) an area that is designated as a health professional shortage area under section 332(a)(1)(A) of the Public Health Service Act;CommentsClose CommentsPermalink





(B) a rural area (as such term is defined for purposes of section 1886(d) of the Social Security Act (42 U.S.C. 1395ww(d))); orCommentsClose CommentsPermalink





(C) a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (57 Fed. Reg. 6725)).CommentsClose CommentsPermalink





(e) Amount of Grant-CommentsClose CommentsPermalink





(1) AMOUNT-CommentsClose CommentsPermalink





(A) IN GENERAL- Subject to subparagraph (B) and paragraph (2), the Secretary shall determine the amount of a grant awarded under this section.CommentsClose CommentsPermalink





(B) CONSIDERATION- In determining the amount of a grant under this section, the Secretary shall take into account the ability to take an expense deduction for health care informatics system expenses under section 179F of the Internal Revenue Code of 1986, as added by section 5.CommentsClose CommentsPermalink





(2) LIMITATION-CommentsClose CommentsPermalink





(A) IN GENERAL- A grant awarded under this section may not exceed the lesser of--CommentsClose CommentsPermalink





(i) an amount equal to the applicable percentage of the costs incurred by the eligible entity for the project for which the entity is seeking assistance under this section; orCommentsClose CommentsPermalink





(ii) in the case of a grant made to--CommentsClose CommentsPermalink





(I) a hospital or a critical access hospital, $1,000,000;CommentsClose CommentsPermalink





(II) a skilled nursing facility, $200,000;CommentsClose CommentsPermalink





(III) a federally qualified health center, $150,000;CommentsClose CommentsPermalink





(IV) a physician, $15,000;CommentsClose CommentsPermalink





(V) a physician group practice, an amount equal to $15,000 multiplied by the number of physicians in the practice; orCommentsClose CommentsPermalink





(VI) a community mental health center, $75,000.CommentsClose CommentsPermalink





(B) APPLICABLE PERCENTAGE- For purposes of subparagraph (A)(i), the term ‘applicable percentage’ means, with respect to an eligible entity for the period involved, the percentage of total revenues (excluding grants and gifts from Federal, State, local government, and private sources) for such period that consists of total revenues from the Medicare program, the Medicaid program, and the State children’s health insurance program under titles XVIII, XIX, and XXI, respectively, of the Social Security Act.CommentsClose CommentsPermalink





(f) Requirements-CommentsClose CommentsPermalink





(1) COMPLIANT WITH STANDARDS- A clinical health care informatics system funded under this section and placed in service on or after the date the standards are adopted under section 4 shall be compliant with such standards.CommentsClose CommentsPermalink





(2) NOTIFICATION- An eligible entity receiving a grant under this section shall notify patients if their individually identifiable health information is wrongfully disclosed.CommentsClose CommentsPermalink





(3) FURNISHING THE SECRETARY WITH INFORMATION-CommentsClose CommentsPermalink





(A) IN GENERAL- An eligible entity receiving a grant under this section shall furnish the Secretary with such information as the Secretary may require to--CommentsClose CommentsPermalink





(i) evaluate the project for which the grant is made; andCommentsClose CommentsPermalink





(ii) ensure that assistance provided under the grant is expended for the purposes for which it is made.CommentsClose CommentsPermalink





(B) COORDINATION- The Secretary shall ensure that the requirements for furnishing information under subparagraph (A) are coordinated with other requirements for furnishing information to the Secretary that the eligible entity is subject to.CommentsClose CommentsPermalink





(g) Studies- The Secretary shall conduct studies to--CommentsClose CommentsPermalink





(1) evaluate the use of clinical health care informatics systems and services implemented with assistance under this section to measure and report quality data based on accepted clinical performance measures; andCommentsClose CommentsPermalink





(2) assess the impact of such systems and services on improving patient care, reducing costs, and increasing efficiencies.CommentsClose CommentsPermalink





(h) Reports-CommentsClose CommentsPermalink





(1) INTERIM REPORTS-CommentsClose CommentsPermalink





(A) IN GENERAL- The Secretary shall submit, at least annually, a report to the appropriate committees of Congress on the grant program established under this section.CommentsClose CommentsPermalink





(B) CONTENTS- A report submitted pursuant to subparagraph (A) shall include information on--CommentsClose CommentsPermalink





(i) the number of grants made;CommentsClose CommentsPermalink





(ii) the nature of the projects for which assistance is provided under the grant program;CommentsClose CommentsPermalink





(iii) the geographic distribution of grant recipients;CommentsClose CommentsPermalink





(iv) the impact of the projects on the health of, and the health costs associated with the treatment of, patients with heart disease, cancer, stroke, diabetes, chronic obstructive pulmonary disease, asthma, or any other disease or conditions specified by the Secretary;CommentsClose CommentsPermalink





(v) the results of the studies conducted under subsection (g); andCommentsClose CommentsPermalink





(vi) such other matters as the Secretary determines appropriate.CommentsClose CommentsPermalink





(2) FINAL REPORT- Not later than 180 days after the completion of all of the projects for which assistance is provided under this section, the Secretary shall submit a final report to the appropriate committees of Congress on the grant program established under this section, together with such recommendations for legislation and administrative action as the Secretary determines appropriate.CommentsClose CommentsPermalink





(i) Funding-CommentsClose CommentsPermalink





(1) HOSPITALS- There are appropriated from the Federal Hospital Insurance Trust Fund under section 1817 of the Social Security Act (42 U.S.C. 1395i) $250,000,000, for each of the fiscal years 2010 through 2014, for the purpose of making grants under this section to eligible entities that are hospitals or critical access hospitals.CommentsClose CommentsPermalink





(2) SKILLED NURSING FACILITIES- There are appropriated from the Federal Hospital Insurance Trust Fund under section 1817 of the Social Security Act (42 U.S.C. 1395i) $100,000,000, for each of the fiscal years 2010 through 2014, for the purpose of making grants under this section to eligible entities that are skilled nursing facilities.CommentsClose CommentsPermalink





(3) FEDERALLY QUALIFIED HEALTH CENTERS- There are appropriated from the Federal Supplementary Medical Insurance Trust Fund under section 1841 of the Social Security Act (42 U.S.C. 1395t) $40,000,000, for each of the fiscal years 2010 through 2014, for the purpose of making grants under this section to eligible entities that are Federally qualified health centers.CommentsClose CommentsPermalink





(4) PHYSICIANS- There are appropriated from the Federal Supplementary Medical Insurance Trust Fund under section 1841 of the Social Security Act (42 U.S.C. 1395t) $400,000,000, for each of the fiscal years 2010 through 2014, for the purpose of making grants under this section to eligible entities that are physicians or physician group practices.CommentsClose CommentsPermalink





(5) COMMUNITY MENTAL HEALTH CENTERS- There are appropriated from the Federal Supplementary Medical Insurance Trust Fund under section 1841 of the Social Security Act (42 U.S.C. 1395t) $20,000,000, for each of the fiscal years 2010 through 2014, for the purpose of making grants under this section to eligible entities that are community mental health centers.CommentsClose CommentsPermalink

SEC. 3. ADJUSTMENTS TO MEDICARE PAYMENTS FOR HEALTH INFORMATION TECHNOLOGY ENABLED QUALITY SERVICES.

(a) Adjustments- The Secretary of Health and Human Services (in this section referred to as the ‘Secretary’) shall establish a methodology for making adjustments in payment amounts under title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) made to providers of services and suppliers who--CommentsClose CommentsPermalink





(1) furnish items or services for which payment is made under such title; andCommentsClose CommentsPermalink





(2) in the course of furnishing such items and services, use health information technology and technology services with patient-specific applications that the Secretary determines improves the quality and accuracy of clinical decision-making, compliance, health care delivery, and efficiency, such as electronic medical records, electronic prescribing, clinical decision support tools integrating well-established national treatment guidelines with continuous quality improvement functions, and computerized physician order entry with clinical decision-support capabilities.CommentsClose CommentsPermalink





(b) Requirements- The methodology established under subsection (a) shall--CommentsClose CommentsPermalink





(1) include the establishment of new codes, modification of existing codes, and adjustment of evaluation and management modifiers to such codes, that take into account the costs of acquiring, using, and maintaining health information technology and services with patient-specific applications;CommentsClose CommentsPermalink





(2) first address adjustments for payments for items and services related to the diagnosis or treatment of heart disease, cancer, stroke, diabetes, chronic obstructive pulmonary disease (COPD), and other diseases and conditions that result in high expenditures under the Medicare program and for which effective health information technology exists; andCommentsClose CommentsPermalink





(3) take into account estimated aggregate annual savings in overall payments under such title XVIII attributable to the use of health information technology and services with patient-specific applications.CommentsClose CommentsPermalink





(c) Duration- The Secretary may reduce or eliminate adjustments made to payments pursuant to subsection (a) as payment methodologies under title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) are adjusted to reflect provider quality and efficiency.CommentsClose CommentsPermalink





(d) Rule of Construction- In making national coverage determinations under section 1862(a) of the Social Security Act (42 U.S.C. 1395y(a)) with respect to maintaining health information technology and services with patient-specific applications, in determining whether the health information technology and services are reasonable and necessary for the diagnosis or treatment of illness or injury or to improve the functioning of a malformed body member, the Secretary shall consider whether the health information technology and services improve the health of Medicare beneficiaries, including the improvement of clinical outcomes or cost-effectiveness of treatment.CommentsClose CommentsPermalink





(e) Definitions- In this section:CommentsClose CommentsPermalink





(1) PROVIDER OF SERVICES- The term ‘provider of services’ has the meaning given that term under section 1861(u) of the Social Security Act (42 U.S.C. 1395x(u)).CommentsClose CommentsPermalink





(2) SUPPLIER- The term ‘supplier’ has the meaning given that term under section 1861(d) of such Act (42 U.S.C. 1395x(d)).CommentsClose CommentsPermalink

SEC. 4. INTEROPERABILITY.

(a) Development and Adoption of Standards-CommentsClose CommentsPermalink





(1) IN GENERAL- Not later than 2 years after the date of enactment of this Act, the Secretary of Health and Human Services (in this section referred to as the ‘Secretary’) shall provide for the development and adoption under programs administered by the Secretary of national data and communication health information technology standards that promote the efficient exchange of data between varieties of provider health information technology systems. In carrying out the preceding sentence, the Secretary may adopt existing standards consistent with standards established under subsections (b)(2)(B)(i) and (e)(4) of section 1860D-4 of the Social Security Act (42 U.S.C. 1395w-104).CommentsClose CommentsPermalink





(2) REQUIREMENTS- The standards developed and adopted under paragraph (1) shall be designed to--CommentsClose CommentsPermalink





(A) enable health information technology to be used for the collection and use of clinically specific data;CommentsClose CommentsPermalink





(B) promote the interoperability of health care information across health care settings, including reporting to the Secretary and other Federal agencies; andCommentsClose CommentsPermalink





(C) facilitate clinical decision support through the use of health information technology.CommentsClose CommentsPermalink





(b) Implementation of Procedures for the Secretary To Accept Data Using Standards-CommentsClose CommentsPermalink





(1) DATA FROM NEW HEALTH CARE REPORTING REQUIREMENTS- Not later than January 1, 2011, the Secretary shall implement procedures to enable the Department of Health and Human Services to accept the optional submission of data derived from health care reporting requirements established after the date of enactment of this Act using data standards adopted under this section.CommentsClose CommentsPermalink





(2) DATA FROM ALL REQUIREMENTS-CommentsClose CommentsPermalink





(A) IN GENERAL- Not later than January 1, 2013, the Secretary shall implement procedures to enable the Department of Health and Human Services to accept the optional submission of data derived from all health care reporting requirements using data standards adopted under this section.CommentsClose CommentsPermalink





(B) LIMITATION-CommentsClose CommentsPermalink





(i) IN GENERAL- On and after January 1, 2013, if an entity or individual elects to submit data to the Secretary using data standards adopted under this section, the Secretary, subject to clause (ii), may not require such entity or individual to also submit such data in an additional format.CommentsClose CommentsPermalink





(ii) EXCEPTION- The Secretary may provide for an exception, not to exceed 2 years, to the limitation under clause (i) with respect to certain types of data if the Secretary determines that such an exception is appropriate.CommentsClose CommentsPermalink

SEC. 5. ELECTION TO EXPENSE HEALTH CARE INFORMATICS SYSTEMS.

(a) In General- Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to itemized deductions for individuals and corporations) is amended by inserting after section 179E the following new section:CommentsClose CommentsPermalink

‘SEC. 179F. HEALTH CARE INFORMATICS SYSTEM EXPENDITURES.

‘(a) Treatment of Expenditures-CommentsClose CommentsPermalink





‘(1) IN GENERAL- An eligible entity may elect to treat any qualified health care informatics system expenditure which is paid or incurred by the taxpayer as an expense which is not chargeable to capital account. Any expenditure which is so treated shall be allowed as a deduction.CommentsClose CommentsPermalink





‘(2) ELECTION- An election under paragraph (1) shall be made under rules similar to the rules of section 179(c).CommentsClose CommentsPermalink





‘(b) Limitations-CommentsClose CommentsPermalink





‘(1) DOLLAR LIMITATION- With respect to any eligible entity, the aggregate cost which may be taken into account under subsection (a)(1) for any taxable year shall not exceed, when added to any cost taken into account under this section in any preceding taxable year, the dollar amount specified under section 2(e)(2)(A)(ii) of the Health Information Technology Act of 2009.CommentsClose CommentsPermalink





‘(2) APPLICABLE RULES- For purposes of this subsection, rules similar to the rules of paragraphs (3) and (4) of subsection (b) and paragraphs (6), (7), and (8) of subsection (d) of section 179 shall apply.CommentsClose CommentsPermalink





‘(c) Definitions and Special Rules- For purposes of this section--CommentsClose CommentsPermalink





‘(1) QUALIFIED HEALTH CARE INFORMATICS SYSTEM EXPENDITURES-CommentsClose CommentsPermalink





‘(A) IN GENERAL- The term ‘qualified health care informatics system expenditure’ means, with respect to any taxable year, any direct or indirect costs incurred and properly taken into account with respect to the purchase or installation of equipment and facilities relating to any qualified health care informatics system. Such term shall include so much of the purchase price paid by the lessor of equipment and facilities subject to a lease described in subparagraph (B)(ii) as is attributable to expenditures incurred by the lessee which would otherwise be described in the preceding sentence.CommentsClose CommentsPermalink





‘(B) WHEN EXPENDITURES TAKEN INTO ACCOUNT-CommentsClose CommentsPermalink





‘(i) IN GENERAL- Qualified health care informatics system expenditures shall be taken into account under this section only with respect to equipment and facilities--CommentsClose CommentsPermalink





‘(I) the original use of which commences with the taxpayer, andCommentsClose CommentsPermalink





‘(II) which are placed in service after December 31, 2008, and before October 1, 2013.CommentsClose CommentsPermalink





‘(ii) SALE-LEASEBACKS- For purposes of clause (i), if property--CommentsClose CommentsPermalink





‘(I) is originally placed in service after December 31, 2008, and before October 1, 2013, by any person, andCommentsClose CommentsPermalink





‘(II) sold and leased back by such person within 3 months after the date such property was originally placed in service,CommentsClose CommentsPermalink





such property shall be treated as originally placed in service not earlier than the date on which such property is used under the leaseback referred to in subclause (II).CommentsClose CommentsPermalink





‘(C) GRANTS, ETC. EXCLUDED- The term ‘qualified health care informatics system expenditure’ shall not include any amount to the extent such amount is funded by any grant, contract, or otherwise by another person (or any governmental entity).CommentsClose CommentsPermalink





‘(2) QUALIFIED HEALTH CARE INFORMATICS SYSTEM- The term ‘qualified health care informatics system’ means a system which--CommentsClose CommentsPermalink





‘(A) has been individually approved by the Secretary of Health and Human Services for purposes of this section,CommentsClose CommentsPermalink





‘(B) consists of electronic health record systems and other health information technologies, andCommentsClose CommentsPermalink





‘(C) meets the standards adopted by the Secretary of Health and Human Services under section 4 of the Health Information Technology Act of 2009 by not later than the date which is 60 days after the date of the adoption of such standards.CommentsClose CommentsPermalink





‘(3) ELIGIBLE ENTITY- The term ‘eligible entity’ has the meaning given such term by section 2(a)(4) of the Health Information Technology Act of 2009.CommentsClose CommentsPermalink





‘(4) PROPERTY USED OUTSIDE THE UNITED STATES, ETC., NOT QUALIFIED- No expenditures shall be taken into account under subsection (a)(1) with respect to the portion of the cost of any property referred to in section 50(b) or with respect to the portion of the cost of any property specified in an election under section 179.CommentsClose CommentsPermalink





‘(5) ORDINARY INCOME RECAPTURE- For purposes of section 1245, the amount of the deduction allowable under subsection (a)(1) with respect to any property which is of a character subject to the allowance for depreciation shall be treated as a deduction allowed for depreciation under section 167.’.CommentsClose CommentsPermalink





(b) Conforming Amendments-CommentsClose CommentsPermalink





(1) Section 263(a)(1) of the Internal Revenue Code of 1986 (relating to capital expenditures) is amended by striking ‘or’ at the end of subparagraph (K), by striking the period at the end of subparagraph (L) and inserting ‘, or’, and by adding at the end the following new subparagraph:CommentsClose CommentsPermalink





‘(M) expenditures for which a deduction is allowed under section 179F.’.CommentsClose CommentsPermalink





(2) The table of sections for part VI of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 179E the following new item:CommentsClose CommentsPermalink





‘Sec. 179F. Health care informatics system expenditures.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to property placed in service after December 31, 2008.CommentsClose CommentsPermalink

SEC. 6. ENSURING PRIVACY AND SECURITY.

Nothing in this Act (or the amendments made by this Act) shall be construed to affect the scope, substance, or applicability of--CommentsClose CommentsPermalink





(1) section 264 of the Health Insurance Portability and Accountability Act of 1996 (42 U.S.C. 1320d-2 note);CommentsClose CommentsPermalink





(2) the provisions of part C of title XI of the Social Security Act (42 U.S.C. 1320d et seq.); andCommentsClose CommentsPermalink





(3) any regulation issued pursuant to any such section.CommentsClose CommentsPermalink