Establishes a tax credit to incentivize health care facilities to use low-emission anesthetic gases.

The bill amends the Internal Revenue Code to create a tax credit for health care facilities that reduce their use of certain high-emission anesthetic gases, specifically desflurane and nitrous oxide. The credit is based on the percentage reduction in global warming potential achieved by the facility compared to the previous year. The credit amount varies depending on the reduction rate, with a maximum of 50% for facilities achieving at least a 50% reduction.

Establishes a tax credit to incentivize health care facilities to use low-emission anesthetic gases.

The bill amends the Internal Revenue Code to create a tax credit for health care facilities that reduce their use of certain high-emission anesthetic gases, specifically desflurane and nitrous oxide. The credit is based on the percentage reduction in global warming potential achieved by the facility compared to the previous year. The credit amount varies depending on the reduction rate, with a maximum of 50% for facilities achieving at least a 50% reduction.