[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 184 Engrossed in House (EH)]

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115th CONGRESS
  2d Session
                                H. R. 184

_______________________________________________________________________

                                 AN ACT


 
To amend the Internal Revenue Code of 1986 to repeal 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. SHORT TITLE.

    This Act may be cited as the ``Protect Medical Innovation Act of 
2018''.

SEC. 2. REPEAL OF MEDICAL DEVICE EXCISE TAX.

    (a) In General.--Chapter 32 of the Internal Revenue Code of 1986 is 
amended by striking subchapter E.
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 4221 of such Code is amended 
        by striking the last sentence.
            (2) Paragraph (2) of section 6416(b) of such Code is 
        amended by striking the last sentence.
    (c) Clerical Amendment.--The table of subchapters for chapter 32 of 
such Code is amended by striking the item relating to subchapter E.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after December 31, 2019.

            Passed the House of Representatives July 24, 2018.

            Attest:

                                                                 Clerk.
115th CONGRESS

  2d Session

                               H. R. 184

_______________________________________________________________________

                                 AN ACT

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
                            medical devices.