,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #eha  ,,in ,,the ,,house ,,of   
,,representatives  ,february #f1 #bjac  
,mr4 ,turner 7for himself1 ,mr4 ,jones1 
,mr4 ,grimm1 and ,mr4 ,calvert7         
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
exempt certain emergency medical devices
 from the excise tax on medical devices1
 and for other purposes4  #a4 ,short    
title ,this ,act may be cited as the    
,first ,responder ,medical ,device ,tax 
,relief ,act4  #b4 ,repealing first     
responders emergency medical equipment  
tax  7a7 ,in general ,paragraph 7#b7 of 
section #daia7;b7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking and at the end of subparagraph 
7,c71 by redesignating subparagraph 7,d7
 as subparagraph 7,e71 and by inserting 
after subparagraph 7,c7 the following   
new subparagraph3  7,d7 qualified       
emergency medical devices1 and  4  7b7  

,qualified emergency medical device     
,subsection 7b7 of section #daia of such
 ,code is amended by adding at the end  
the following new paragraph3  7#c7      
,qualified emergency medical device ,the
 term qualified emergency medical device
 means any medical device of a type     
furnished by first responders or        
ambulance services in providing         
out-of-hospital or pre-hospital care1 or
 transport to a medical care facility1  
for individuals--  7,a7 with illnesses1 
injuries1 or other medical emergencies1 
or  7,b7 in need of medical transport1  
extrication1 or evacuation4  4  7c7     
,certain exemptions made applicable     
7#a7 ,the last sentence of subsection   
7a7 of section #dbba of such ,code is   
amended by striking 7#d714  7#b7 ,the   
last sentence of paragraph 7#b7 of      
section #fdaf7;b7 of such ,code is      
amended by striking 7,c714  7d7         
,effective date ,the amendments made by 
this section shall apply to sales after 
,december #ca1 #bjab4