Section 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.