{"abstract":"This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2012/12/07/2012-29628.html","cfr_references":[{"chapter":null,"citation_url":null,"part":48,"title":26}],"citation":"77 FR 72924","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on December 7, 2012.","disposition_notes":null,"docket_ids":["TD 9604"],"dockets":[],"document_number":"2012-29628","effective_on":"2012-12-07","end_page":72939,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/12/07/2012-29628.xml","html_url":"https://www.federalregister.gov/documents/2012/12/07/2012-29628/taxable-medical-devices","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-29628?publication_date=2012-12-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-12-07/2012-29628/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":15961,"last_updated":"2026-04-23 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-12-07/pdf/2012-29628.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-29628.pdf?1354742845","publication_date":"2012-12-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/12/07/2012-29628.txt","regulation_id_number_info":{"1545-BJ44":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BJ44/guidance-on-medical-devices","title":"Guidance on Medical Devices","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BJ44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ44"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ44/guidance-on-medical-devices","title":"Guidance on Medical Devices"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2012-0006","supporting_documents_count":0,"docket_id":"IRS-2012-0006","regulation_id_number":"1545-BJ44","title":"Taxable Medical Devices","checked_regulationsdotgov_at":"2012-12-27T08:03:48Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":72924,"subtype":null,"title":"Taxable Medical Devices","toc_doc":"Taxable Medical Devices","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":77}