Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 174 (as amended)
MORATORIUM ON MEDICAL DEVICE EXCISE TAX.
SEC. 174. MORATORIUM ON MEDICAL DEVICE EXCISE TAX.
(a) [26 U.S.C. 4191] In general.—Section 4191 is amended by adding at the end the following new subsection:
“(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.”
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(b) [26 U.S.C. 4191 note] Effective Date.—The amendment made by this section shall apply to sales after December 31, 2015.
- Cross-references to the US Code
- 26 U.S.C. 419126 U.S.C. 4191 note