Title: First Responder Medical Device Tax Relief Act
Policy area: Taxation

Summary:
First Responder Medical Device Tax Relief Act
This bill amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. The bill defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 286 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 286

To amend the Internal Revenue Code of 1986 to exempt certain emergency 
 medical devices from the excise tax on medical devices, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2017

Mr. Turner (for himself and Mr. Joyce of Ohio) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exempt certain emergency 
 medical devices from the excise tax on medical devices, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``First Responder Medical Device Tax 
Relief Act''.

SEC. 2. REPEALING FIRST RESPONDERS EMERGENCY MEDICAL EQUIPMENT TAX.

    (a) In General.--Paragraph (2) of section 4191(b) of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
subparagraph (C), by redesignating subparagraph (D) as subparagraph 
(E), and by inserting after subparagraph (C) the following new 
subparagraph:
                    ``(D) qualified emergency medical devices, and''.
    (b) Qualified Emergency Medical Device.--Subsection (b) of section 
4191 of such Code is amended by adding at the end the following new 
paragraph:
            ``(3) Qualified emergency medical device.--The term 
        `qualified emergency medical device' means any medical device 
        of a type furnished by first responders or ambulance services 
        in providing out-of-hospital or pre-hospital care, or transport 
        to a medical care facility, for individuals--
                    ``(A) with illnesses, injuries, or other medical 
                emergencies, or
                    ``(B) in need of medical transport, extrication, or 
                evacuation.''.
    (c) Certain Exemptions Made Applicable.--
            (1) The last sentence of subsection (a) of section 4221 of 
        such Code is amended by striking ``(4),''.
            (2) The last sentence of paragraph (2) of section 6416(b) 
        of such Code is amended by striking ``(C),''.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after December 31, 2017.
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