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Pub. L.
Notes

Division D — Suspension of Certain Health-Related Taxes

115th Congress · Approved Jan 22, 2018 · 132 Stat. 28 · Lineage

DIVISION D Suspension of Certain Health-Related Taxes

SEC. 4001. Extension of Moratorium on Medical Device Excise Tax.

(a)
In General.— Section 4191(c) of the Internal Revenue Code of 1986 is amended by striking “ December 31, 2017” and inserting “ December 31, 2019”.
(b)
Effective Date.— The amendment made by this section shall apply to sales after December 31, 2017.

SEC. 4002. Delay in Implementation of Excise Tax on High Cost Employer-Sponsored Health Coverage.

Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking “ December 31, 2019” and inserting “ December 31, 2021”.

SEC. 4003. Suspension of Annual Fee on Health Insurance Providers.

(b)
In General.— Section 9010(j) of the Patient Protection and Affordable Care Act is amended—
(1)
by striking “ and” at the end of paragraph (1),
(2)
by striking the period at the end of paragraph (2) and inserting “ , and ending before January 1, 2019, and”, and
(3)
by adding at the end the following new paragraph:

“(3) beginning after December 31, 2019.”

(c)
Effective Date.— The amendments made by this section shall apply to calendar years beginning after December 31, 2018.