Amends title XVIII (Medicare) of the Social Security Act to prohibit, for purposes of establishing an appropriate allowance for depreciation, interest on capital indebtedness, and return on equity capital, the valuation of a hospital asset whose ownership has changed from exceeding the valuation of the asset established for Medicare purposes (less accumulated depreciation) as of: (1) the date of the enactment of this Act, in the case of assets for which a valuation has been established as of such date; or (2) the date the valuation is first established for Medicare purposes, in the case of assets for which a valuation is first established after the date of the enactment of this Act.