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HR 518 114th Congress House

First Responder Medical Device Tax Relief Act

Official title: To amend the Internal Revenue Code of 1986 to exempt certain emergency medical devices from the excise tax on medical devices, and for other purposes.

Introduced: January 27, 2015 Introduced by: Turner, Michael R. Republican · Ohio See on congress.gov
Taxation Emergency medical services and trauma careHealth technology, devices, suppliesSales and excise taxes
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 22, 2015
Referred to the House Committee on Ways and Means.
Jan 22, 2015
Introduced in House
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 Latest action January 22, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

First Responder Medical Device Tax Relief Act

Amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. Defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 518: First Responder Medical Device Tax Relief Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-518/
MLA
"H.R. 518: First Responder Medical Device Tax Relief Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-518/.
Bluebook (legal)
H.R. 518, 114th Cong. (2026), https://openamerica.io/bill/114-HR-518/.
Markdown link
[H.R. 518: First Responder Medical Device Tax Relief Act](https://openamerica.io/bill/114-HR-518/)
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