To amend the Internal Revenue Code of 1986 to provide for a temporary moratorium on the medical device excise tax.

Bill: 115-hr-4617
Sponsor: full_name: Rep. Paulsen, Erik [R-MN-3]
Introduced: 2017-12-12
Policy area: Taxation
Subjects: Health technology, devices, supplies

Sales and excise taxes
Latest action: action_date: 2017-12-12
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-12-12
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to extend through 2022 the moratorium on the excise tax on the sale of certain medical devices. (Under current law, the moratorium applies to sales during the period beginning on January 1, 2016, and ending on December 31, 2017.)</p>

tv_txt: I 115th CONGRESS 1st Session H. R. 4617 IN THE HOUSE OF REPRESENTATIVES December 12, 2017 Mr. Paulsen (for himself, Mrs. Walorski , and Mr. Kustoff of Tennessee ) 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 provide for a temporary moratorium on the medical device excise tax.

1. Temporary moratorium on medical device excise tax (a) In general Subsection (c) of section 4191 of the Internal Revenue Code of 1986 is amended by striking 2017 and inserting 2022 . (b) Effective date The amendments made by this section shall apply to sales after December 31, 2017.