All CRS Reports
R43342Economic Policy

The Medical Device Excise Tax: Economic Analysis

Federal & State Law Editorial TeamLast reviewed: July 2026
December 23, 2013

Summary

This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.

Read full report on EveryCRSReport.com

Note: CRS reports are prepared for Members of Congress and their staffs. This summary is provided for informational purposes and does not constitute legal advice.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.