# 119-hr-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.

119-hr-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., is a 119th Congress bill sponsored by Rep. Foushee, Valerie P. [D-NC-4] (D-NC); status introduced; PRIA reads it as touching household money (as of 2026-10-28).

- Canonical: https://policyrisk.com/legislation/119-hr-10778
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10778
- Congress: 119
- Title: 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: introduced
- Introduced: 2026-10-09
- Sponsor: Rep. Foushee, Valerie P. [D-NC-4] (D-NC)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-28

## Summary

**A low-emission anesthetic gas tax credit** would give health care facilities a financial incentive to use lower‑emission anesthetic gases and to retrofit mobile anesthetic machines so they can use those gases. - Hospitals, ambulatory surgical centers, and other designated health care facilities can claim a nonrefundable credit for buying isoflurane or sevoflurane and for rehabilitating or retrofitting mobile anesthetic machines. Retrofit claims are limited to $1,500 per mobile machine. - The credit amount is tied to a facility’s verified emission reductions. Facilities earn an applicable percentage of gas expenditures of 15%, 25%, or 50% depending on whether their qualified emission reduction rate is at least 10% but under 25%, at least 25% but under 50%, or at least 50%. - Tax mechanics and timing: the credit is included in the general business credit and is eligible for elective payment. It applies to amounts paid or incurred after December 31, 2026, and ends for amounts after December 31, 2029. Regulations will be issued with input from Health and Human Services and the EPA.

## Provisions PRIA read

- Tax credit for health care facilities: benefit, high. If enacted, qualifying health care facilities would be able to claim a new nonrefundable tax credit. The credit would cover purchases of isoflurane or sevoflurane and retrofits of mobile anesthetic machines. The credit rate would be 15%, 25%, or 50% depending on a facility’s certified emissions-red…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-5089: Weather Act Reauthorization Act of 2025
- 119-hr-7273: NASA Reauthorization Act of 2026

## Sources
- [119-hr-10778 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10778)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5089: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-5089)
- [119-hr-7273: NASA Reauthorization Act of 2026](https://policyrisk.com/legislation/119-hr-7273)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10778 (as of 2026-10-28).