H.R. 286 · 115th Congress

First Responder Medical Device Tax Relief Act

Stage
In committee
Introduced
2017-01-04
Latest action
2017-01-04 · Introduced in House

Summary

First Responder Medical Device Tax Relief Act

This bill amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. The bill defines "qualified emergency medical device" as a medical device 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 with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.