---
kind: "section"
citation: "42 C.F.R. § 495.308"
title: "42"
number: "495.308"
heading: "Net average allowable costs as the basis for determining the incentive payment."
url: "https://uscodex.org/cfr/42/495.308"
---

# §495.308. Net average allowable costs as the basis for determining the incentive payment.

- (a) **The first year of payment.**
  - (1) The incentive is intended to offset the costs associated with the initial adoption, implementation or upgrade of certified electronic health records technology.
  - (2) **The maximum net average allowable costs for the first year are $25,000.**
- (b) **Subsequent payment years.**
  - (1) **The incentive is intended to offset maintenance and operation of certified EHR technology.**
  - (2) **The maximum net average allowable costs for each subsequent year are $10,000.**

## Notes

### Authority

Authority: 42 U.S.C. 1302 and 1395hh.

### Source

Source: 75 FR 44565, July 28, 2010, unless otherwise noted.