Pub. L. 116-94, div. N, tit. I, subtit. E, sec. 501 (as amended)

REPEAL OF MEDICAL DEVICE EXCISE TAX.

Year: 2025Length: 116 wordsOfficial source
SEC. 501. REPEAL OF MEDICAL DEVICE EXCISE TAX. (a) [26 U.S.C. 4191prec.] In General.—Chapter 32 of the Internal Revenue Code of 1986is amended by striking subchapter E. (b) Conforming Amendments.— (1) [26 U.S.C. 4221] Subsection (a) of section 4221 of the Internal Revenue Code of 1986is amended by striking the last sentence. (2) Paragraph (2) of section 6416(b) of such Code is amended by striking the last sentence. (c) [26 U.S.C. 4061] Clerical Amendment.—The table of subchapters for chapter 32 of the Internal Revenue Code of 1986is amended by striking the item relating to subchapter E. (d) [26 U.S.C. 4221 note] Effective Date.—The amendments made by this section shall apply to sales after December 31, 2019.
Cross-references to the US Code
26 U.S.C. 4191prec26 U.S.C. 422126 U.S.C. 406126 U.S.C. 4221 note
Pub. L. 116-94, div. N, tit. I, subtit. E, sec. 501 (as amended): REPEAL OF MEDICAL DEVICE EXCISE TAX. | Justis AI