[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 108 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 108

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 12, 2017

 Mr. Hatch (for himself, Ms. Klobuchar, Mr. Portman, Mr. Donnelly, Mr. 
   Young, Mr. Casey, Mr. Toomey, Mrs. Shaheen, Mr. Isakson, and Mr. 
   Franken) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
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 ``Medical Device Access and Innovation 
Protection Act''.

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 related to subchapter E.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after December 31, 2017.
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