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Code · STATUTE-COMPILATIONS · Consolidated Appropriations Act, 2016 · Sec. 174

Sec. 174. MORATORIUM ON MEDICAL DEVICE EXCISE TAX

94 words·~1 min read·/statute-compilations/comps-13909/sec-174

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## SEC. 174 MORATORIUM ON MEDICAL DEVICE EXCISE TAX ###
(a)In general **[**[26 U.S.C. 4191](/us/usc/t26/s4191)**]** Section 4191 is amended by adding at the end the following new subsection: > > ### “(c) Moratorium > > The tax imposed under subsection
(a)shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2017.” > . ###
(b)Effective Date **[**[26 U.S.C. 4191 note](/us/usc/t26/s4191)**]** The amendment made by this section shall apply to sales after December 31, 2015. ### Part 3 INCENTIVES FOR ENERGY PRODUCTION AND CONSERVATION
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Sec. 174
MORATORIUM ON MEDICAL DEVICE EXCISE TAX
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