[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6257 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 6257

To amend the Internal Revenue Code of 1986 to exempt certain emergency 
        medical devices from the excise tax on medical devices.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 29, 2010

  Mr. Turner introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exempt certain emergency 
        medical devices from the excise tax on medical devices.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEALING FIRST RESPONDERS EMERGENCY MEDICAL EQUIPMENT TAX.

    (a) In General.--Paragraph (2) of section 4191(b) of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
subparagraph (C), by redesignating subparagraph (D) as subparagraph 
(E), and by inserting after subparagraph (C) the following new 
subparagraph:
                    ``(D) qualified emergency medical devices, and''.
    (b) Qualified Emergency Medical Device.--Subsection (b) of section 
4191 of such Code is amended by adding at the end the following new 
paragraph:
            ``(3) Qualified emergency medical device.--The term 
        `qualified emergency medical device' means any medical device 
        of a type furnished by first responders or ambulance services 
        in providing out-of-hospital or pre-hospital care, or transport 
        to a medical care facility, for individuals--
                    ``(A) with illnesses, injuries, or other medical 
                emergencies, or
                    ``(B) in need of medical transport, extrication, or 
                evacuation.''.
    (c) Certain Exemptions Made Applicable.--
            (1) The last sentence of subsection (a) of section 4221 of 
        such Code is amended by striking ``(4),''.
            (2) The last sentence of paragraph (2) of section 6416(b) 
        of such Code is amended by striking ``(C),''.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after December 31, 2012.
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