Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 174

MORATORIUM ON MEDICAL DEVICE EXCISE TAX.

EnactedYear: 2015Length: 65 wordsOfficial source

SEC. 174. MORATORIUM ON MEDICAL DEVICE EXCISE TAX.(a) In General.—Section 4191 is amended by adding at the end the following new subsection:129 STAT. 3072 “(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.”.(b) Effective Date.—The amendment made by this section shall apply to sales after December 31, 2015.