26 U.S.C. § 4191 : Internal Revenue Code — Miscellaneous Excise Taxes — Manufacturers Excise Taxes — Medical Devices — Medical Devices

  • Date:

(a) In general

There is hereby imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.


(b) Taxable medical device
For purposes of this section—


(1) In general

The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.


(2) Exemptions

Such term shall not include—
(A) eyeglasses,
(B) contact lenses,
(C) hearing aids, and
(D) any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use.


(c) Moratorium

The tax imposed under subsection (a) shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2017.

(Added Pub. L. 111–152, title I, § 1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, § 174(a), Dec. 18, 2015, 129 Stat. 3071.)


References in Text

Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321(h) of Title 21, Food and Drugs.


Prior Provisions

For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.


Amendments

2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).


Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 174(b), Dec. 18, 2015, 129 Stat. 3072, provided that:

“The amendment made by this section [amending this section] shall apply to sales after December 31, 2015.”


Effective Date

Pub. L. 111–152, title I, § 1405(c), Mar. 30, 2010, 124 Stat. 1065, provided that:

“The amendments made by this section [enacting this section and amending sections 4221 and 6416 of this title] shall apply to sales after December 31, 2012.”

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