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In addition to delaying the implementation of the better-known so-called Cadillac tax on high-value health care polices, one of the other things that the Consolidated Appropriations Act of 2016 (Pub. L. 114-113), (signed into law on December 18, 2015) did was implement a two-year moratorium on the medical device excise tax imposed by Internal Revenue Code section 4191. 

Because of the moratorium, the excise tax will not apply to the sale of a taxable medical device by the manufacturer, producer, or importer of the device during the period beginning on January 1, 2016, and ending on December 31, 2017.

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