Pub. L. 115-120, div. D, sec. 4001 (as amended)
EXTENSION OF MORATORIUM ON MEDICAL DEVICE EXCISE TAX.
SEC. 4001. EXTENSION OF MORATORIUM ON MEDICAL DEVICE EXCISE TAX.
(a) [26 U.S.C. 4191] In General.—Section 4191(c) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2017” and inserting “December 31, 2019”.
(b) [26 U.S.C. 4191 note] Effective Date.—The amendment made by this section shall apply to sales after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 419126 U.S.C. 4191 note