2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter E - Medical Devices
Sec. 4191 - Medical devices
| 26 U.S.C. § 4191 (2017) |
| §4191. Medical devices |
|
(a) In general
There is hereby imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold. (b) Taxable medical deviceFor purposes of this section— (1) In generalThe term "taxable medical device" means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans. Such term shall not include— (A) eyeglasses, (B) contact lenses, (C) hearing aids, and (D) any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use. 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. |
|
(Added Pub. L. 111–152, title I, §1405(a)(1), Mar. 30, 2010, 124 Stat. 1064; amended Pub. L. 114–113, div. Q, title I, §174(a), Dec. 18, 2015, 129 Stat. 3071.) |
|
REFERENCES IN TEXT
Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321(h) of Title 21, Food and Drugs. PRIOR PROVISIONSFor prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section. AMENDMENTS2015—Subsec. (c). Pub. L. 114–113 added subsec. (c). EFFECTIVE DATE OF 2015 AMENDMENTPub. L. 114–113, div. Q, title I, §174(b), Dec. 18, 2015, 129 Stat. 3072, provided that: "The amendment made by this section [amending this section] shall apply to sales after December 31, 2015." EFFECTIVE DATEPub. L. 111–152, title I, §1405(c), Mar. 30, 2010, 124 Stat. 1065, provided that: "The amendments made by this section [enacting this section and amending sections 4221 and 6416 of this title] shall apply to sales after December 31, 2012." |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter E - Medical Devices Sec. 4191 - Medical devices |
| section 4191 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 124 Stat. 1064, 1065 129 Stat. 3071, 3072 |
| Public Law 111-152, Public Law 114-113 |
