Liberal media watchdog Media Matters recorded Limbaugh's comments, which you can hear at left. At the 1:20 mark, Limbaugh says the following: "I'll just tell you this, if this passes and it's five years from now and all that stuff gets implemented -- I am leaving the country. I'll go to Costa Rica."
It is not clear if Limbaugh was making a joke, if he was saying he would leaving the country permanently, or if he was saying he would leave just for health care.
The radio host was responding to a caller who asked, "If the health care bill passes, where would you go for health care yourself?"
As Karen Tumulty points out, Limbaugh's suggestion that he will go to Costa Rica seems odd in light of the fact that the country offers government-financed universal health care.