“(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 term ‘applicable percentage’ means, with respect to any health care facility for any taxable year—

“(i) 15 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 10 percent, but less than 25 percent,

“(ii) 25 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 25 percent, but less than 50 percent, and

“(iii) 50 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 50 percent.

“(B) QUALIFIED EMISSION REDUCTION RATE.—

“(i) IN GENERAL.—The term ‘qualified emission reduction rate’ means, with respect to any health care facility for any taxable year, the percentage reduction relative to the preceding taxable year (as certified in such manner as the Secretary may prescribe) in an amount equal to the ratio of—

“(I) the aggregate global warming potential over a 100-year period with respect to any desflurane (C 3 H 2 F 6 O) or nitrous oxide (N 2 O) acquired by such facility during the taxable year, to

“(II) the average inpatient bed capacity of such facility during the taxable year.

“(ii) GLOBAL WARMING POTENTIAL.—For purposes of clause (i), the term ‘global warming potential’ means the ratio of the time-integrated radiative forcing from the instantaneous release of one kilogram of a trace substance relative to that of one kilogram of carbon dioxide (CO 2).

“(3) QUALIFIED MOBILE ANESTHETIC MACHINE EXPENDITURES.—The term ‘qualified mobile anesthetic machine expenditures’ means, with respect to any health care facility, any amounts paid or incurred by such facility for the rehabilitation or retrofitting of a mobile anesthetic machine in order for such machine to be compatible with the use of isoflurane (C 3 H 2 ClF 5 O) or sevoflurane (C 4 H 3 F 7 O).

“(4) HEALTH CARE FACILITY.—The term ‘health care facility’ means any hospital, ambulatory surgical center described in section 1833(i)(1)(A) of the Social Security Act, or other facility designated by the Secretary.

“(c) Regulations.—The Secretary, in consultation with the Secretary of Health and Human Services and the Administrator of the Environmental Protection Agency, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.

“(d) Termination.—No credit shall be allowed under this section with respect to any amounts paid or incurred after December 31, 2029.”.

“(42) the low-emission anesthetic gas credit determined under section 45BB(a).”.

“(10) The low-emission anesthetic gas credit determined under section 45BB(a).”.

“(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 term ‘applicable percentage’ means, with respect to any health care facility for any taxable year—

“(i) 15 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 10 percent, but less than 25 percent,

“(ii) 25 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 25 percent, but less than 50 percent, and

“(iii) 50 percent, if the qualified emission reduction rate of such facility for such taxable year is at least 50 percent.

“(B) QUALIFIED EMISSION REDUCTION RATE.—

“(i) IN GENERAL.—The term ‘qualified emission reduction rate’ means, with respect to any health care facility for any taxable year, the percentage reduction relative to the preceding taxable year (as certified in such manner as the Secretary may prescribe) in an amount equal to the ratio of—

“(I) the aggregate global warming potential over a 100-year period with respect to any desflurane (C 3 H 2 F 6 O) or nitrous oxide (N 2 O) acquired by such facility during the taxable year, to

“(II) the average inpatient bed capacity of such facility during the taxable year.

“(ii) GLOBAL WARMING POTENTIAL.—For purposes of clause (i), the term ‘global warming potential’ means the ratio of the time-integrated radiative forcing from the instantaneous release of one kilogram of a trace substance relative to that of one kilogram of carbon dioxide (CO 2).

“(3) QUALIFIED MOBILE ANESTHETIC MACHINE EXPENDITURES.—The term ‘qualified mobile anesthetic machine expenditures’ means, with respect to any health care facility, any amounts paid or incurred by such facility for the rehabilitation or retrofitting of a mobile anesthetic machine in order for such machine to be compatible with the use of isoflurane (C 3 H 2 ClF 5 O) or sevoflurane (C 4 H 3 F 7 O).

“(4) HEALTH CARE FACILITY.—The term ‘health care facility’ means any hospital, ambulatory surgical center described in section 1833(i)(1)(A) of the Social Security Act, or other facility designated by the Secretary.

“(c) Regulations.—The Secretary, in consultation with the Secretary of Health and Human Services and the Administrator of the Environmental Protection Agency, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.

“(d) Termination.—No credit shall be allowed under this section with respect to any amounts paid or incurred after December 31, 2029.”.

“(42) the low-emission anesthetic gas credit determined under section 45BB(a).”.

“(10) The low-emission anesthetic gas credit determined under section 45BB(a).”.