26 U.S.C. § 4191
Section 4191 · 4191, 4192. Repealed. Pub. L. 8944, title II, 206, June 21, 1965, 79 Stat. 140]
Amended 3 times on record
Applied in 7 court decisions — leading case National Federation of Independent Business v. Sebelius (2012)
Most recently applied in State of Texas v. USA (December 2019)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
There is hereby imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
For purposes of this section—
The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.
Such term shall not include—
eyeglasses,
contact lenses,
hearing aids, and
any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use.
The tax imposed under subsection (a) shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2019.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321(h) of Title 21, Food and Drugs.
Prior Provisions
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
Amendments
2018—Subsec. (c). Pub. L. 115–120 substituted “December 31, 2019” for “December 31, 2017”.
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
Effective Date of 2018 Amendment
Pub. L. 115–120, div. D, § 4001(b), Jan. 22, 2018, 132 Stat. 38, provided that: “The amendment made by this section [amending this section] shall apply to sales after December 31, 2017.”
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title I, § 174(b), Dec. 18, 2015, 129 Stat. 3072, provided that: “The amendment made by this section [amending this section] shall apply to sales after December 31, 2015.”
Effective Date
Pub. L. 111–152, title I, § 1405(c), Mar. 30, 2010, 124 Stat. 1065, provided that: “The amendments made by this section [enacting this section and amending sections 4221 and 6416 of this title] shall apply to sales after December 31, 2012.”