115th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to provide for a temporary moratorium on the medical device excise tax.
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
To amend the Internal Revenue Code of 1986 to provide for a temporary moratorium on the medical device excise tax.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 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.