Bill Summary
This legislation, titled the "First Responder Medical Device Tax Relief Act", proposes to amend the Internal Revenue Code of 1986 to exempt certain emergency medical devices from the excise tax on medical devices. This exemption would apply to qualified emergency medical devices used by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation. The act also makes certain exemptions applicable and is effective for sales after December 31, 2019.
Possible Impacts
1. First responders and ambulance services may be able to save money on emergency medical devices due to the exemption from the excise tax, potentially allowing them to allocate their funds towards other important resources.
2. Individuals in need of emergency medical care or transport may receive faster and more efficient treatment due to the exemption of certain medical devices from the tax, as first responders and ambulance services will have easier access to these devices.
3. Medical device manufacturers may see a decrease in sales for certain devices due to the exemption, potentially affecting their profits and overall business.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1290 Introduced in House (IH)]
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116th CONGRESS
1st Session
H. R. 1290
To amend the Internal Revenue Code of 1986 to exempt certain emergency
medical devices from the excise tax on medical devices, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 14, 2019
Mr. Turner (for himself and Mr. Joyce of Ohio) 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, and for other
purposes.
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 ``First Responder Medical Device Tax
Relief Act''.
SEC. 2. 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, 2019.
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