The Medical Device Excise Tax : A Legal Overview.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Excise tax.

Medical economics.

Medical laws and legislation.

Medical supplies.

Physical Description:

1 online resource (1 online resource (16 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Examines final regulations issued by Department of Treasury and IRS to clarify scope of the medical device excise tax created by the Health Care and Education Reconciliation Act of 2010, which modified the Patient Protection and Affordable Care Act of 2010. Explains on whom the medical device excise tax is imposed, defines "taxable medical device," and discusses medical devices exempted from excise tax. Considers future of medical device tax, and addresses frequently asked questions.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Medical Device Excise Tax

Access Restriction:

Restricted for use by site license.