26 U.S.C. § 4191. Medical devices

1. (a)
   (a)

   In general

   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.
2. (b)
   (b)

   Taxable medical device

   For purposes of this section—

   1. (1)
      (b)(1)

      In general

      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.
   2. (2)
      (b)(2)

      Exemptions

      Such term shall not include—

      1. (A)
         (b)(2)(A)eyeglasses,
      2. (B)
         (b)(2)(B)contact lenses,
      3. (C)
         (b)(2)(C)hearing aids, and
      4. (D)
         (b)(2)(D)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.
3. (c)
   (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, 2019.