First Responder Medical Device Tax Relief Act

I 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘First Responder Med- 4 ical Device Tax Relief Act’’. 5 SEC. 2. REPEALING FIRST RESPONDERS EMERGENCY MED- 6 ICAL EQUIPMENT TAX. 7 (a) IN GENERAL.—Paragraph (2) of section 4191(b) 8 of the Internal Revenue Code of 1986 is amended by strik- 9 ing ‘‘and’’ at the end of subparagraph (C), by redesig- 10 VerDate Sep 11 2014 04:14 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1290.IH H1290 kjohnson on DSK79L0C42 with BILLS 2 •HR 1290 IH nating subparagraph (D) as subparagraph (E), and by in- 1 serting after subparagraph (C) the following new subpara- 2 graph: 3 ‘‘(D) qualified emergency medical devices, 4 and’’. 5 (b) QUALIFIED EMERGENCY MEDICAL DEVICE.— 6 Subsection (b) of section 4191 of such Code is amended 7 by adding at the end the following new paragraph: 8 ‘‘(3) QUALIFIED EMERGENCY MEDICAL DE- 9 VICE.—The term ‘qualified emergency medical de- 10 vice’ means any medical device of a type furnished 11 by first responders or ambulance services in pro- 12 viding out-of-hospital or pre-hospital care, or trans- 13 port to a medical care facility, for individuals— 14 ‘‘(A) with illnesses, injuries, or other med- 15 ical emergencies, or 16 ‘‘(B) in need of medical transport, extri- 17 cation, or evacuation.’’. 18 (c) CERTAIN EXEMPTIONS MADE APPLICABLE.— 19 (1) The last sentence of subsection (a) of sec- 20 tion 4221 of such Code is amended by striking 21 ‘‘(4),’’. 22 (2) The last sentence of paragraph (2) of sec- 23 tion 6416(b) of such Code is amended by striking 24 ‘‘(C),’’. 25 VerDate Sep 11 2014 04:14 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1290.IH H1290 kjohnson on DSK79L0C42 with BILLS 3 •HR 1290 IH (d) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to sales after December 31, 2019. 2 Æ VerDate Sep 11 2014 04:14 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1290.IH H1290 kjohnson on DSK79L0C42 with BILLS