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Medical Device Excise Tax | Internal Revenue Service
- https://www.irs.gov/newsroom/medical-device-excise-tax
- Repeal of Medical Device Excise Tax. The Further Consolidated Appropriations Act, 2020 H.R. 1865 (Pub.L.116-94), signed into law on December 20, 2019, has repealed the medical device excise tax previously imposed by Internal Revenue Code section 4191. Prior to the …
The Medical Device Excise Tax — Over before It …
- https://www.nejm.org/doi/10.1056/NEJMp1304175
- The Affordable Care Act includes a 2.3% tax on domestic sales of medical devices, paid by the manufacturer, which went into effect in January. But after intense industry lobbying, …
Medical Device Excise Tax: Minimization and Compliance
- https://taxops.com/wp-content/uploads/2021/02/Medical-device.2019.pdf
- Act (PPACA) enacted the Medical Devices Excise Tax at Sec. 1405(a) of the HCERA. Section 4191 of the Internal Revenue Code imposes a 2.3% excise tax on the sale of a …
The Medical Device Excise Tax: An Unfair Burden
- http://ilj.law.indiana.edu/articles/15-Bolka.pdf
- the tax was proposed as a $4 billion annual fee to be imposed on the medical device manufacturing sector and allocated according to market share.24 However, the medical …
Medical Device Excise Tax: Moratorium Considerations …
- https://www.thetaxadviser.com/issues/2016/jun/medical-device-excise-tax.html
- Medical Device Excise Tax: Moratorium Considerations and FAQs. On Dec. 18, 2015, President Barack Obama signed the Consolidated Appropriations Act, 2016, …
Understanding the Medical Device Excise Tax - US
- https://www.avalara.com/us/en/learn/whitepapers/medical-device-excise-tax.html
- The medical device tax is a 2.3% excise tax on sales of specific medical devices, generally not sold for individual use, and is paid and remitted by importers, manufacturers, and …
Coming in 2013, the Medical Device Excise Tax | JD Supra
- https://www.jdsupra.com/legalnews/coming-in-2013-the-medical-device-excis-48616/
- Now that the Supreme Court has upheld, at least in part, the Affordable Care Act, one of the additional taxes set to take effect in 2013 is the so-called Medical Device …
Medical Device Companies Still Expected to Pay Excise Tax as …
- https://www.healthtechzone.com/channels/medical-hardware/articles/296857-medical-device-companies-still-expected-pay-excise-tax.htm
- The medical device industry was believed to be watching the U.S. Supreme Court decision carefully. One reason is the excise tax that it appears they must soon pay. …
A Timeline of the Affordable Care Act - The Balance
- https://www.thebalancemoney.com/what-is-the-obamacare-timeline-3305756
- Businesses that manufacture or import medical devices were required to pay a 2.3% medical device tax. This tax was put on moratorium after 2015 and repealed …
Update on the Medical Device Excise Tax
- https://www.thetaxadviser.com/issues/2014/dec/tax-clinic-02.html
- A "taxable medical device" is defined as any device covered under Section 201 (h) of the Federal Food, Drug, and Cosmetic Act (FFDCA), P.L. 75-717, that is …
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