Medical Organizations Urge Repeal of Medical Device Excise Tax
Medical Organizations Urge Repeal of Medical Device Excise Tax
- Institutional AuthorsAcademy of General DentistryAdvanced Medical Technology AssociationAmerica's Blood CentersAmerican Academy of Facial Plastic & Reconstructive SurgeryAmerican Academy of Pediatric DentistryAmerican Association of EndodontistsAmerican Association of Neurological SurgeonsAmerican Association of Oral and Maxillofacial SurgeonsAmerican Association of OrthodontistsAmerican Dental AssociationAmerican Society of Cataract and Refractive SurgeryAmerican Society of Dentist AnesthesiologistsAmerican Medical SystemsArizona BioIndustry AssociationBayBioBEACON (Biomedical Engineering Alliance & Consortium)BIOCOMBioFloridaBIOforwardBioHoustonBioOhioCalifornia Healthcare Institute (CHI)Colorado Bioscience AssociationColumbus Chamber of CommerceCONNECTDental Trade Alliance (DTA)Florida Medical Manufacturers' Consortium, Inc.HealthCare Institute of New JerseyHealth Industry Distributors Association (HIDA)ibilitiIllinois Biotechnology Industry Organization--iBIOIndiana Health Industry ForumIndiana Medical Device Manufacturers CouncilIrvine Chamber of CommerceLifeScience AlleyLife Science TennesseeMassBioMassachusetts Medical Device IndustryCouncil MedICMedical Device Manufacturers AssociationMedical Imaging & Technology AllianceMichBioNational Association of Manufacturers (NAM)National Federation of Independent BusinessNational Venture Capital AssociationNew Jersey Life SciencesVendors AllianceNorth Carolina Biosciences OrganizationOCTANeOhio Chamber of CommerceOhio Manufacturers' AssociationOrange County Business CouncilOregon Bioscience AssociationOrthodontic Manufacturers AssociationPennsylvania BioPittsburgh Life Sciences GreenhousePittsburgh Technology CouncilSoutheastern Medical Device AssociationSouthern California Biomedical Council (SoCalBio)U.S. Chamber of CommerceUtah Technology CouncilVirginia Biotechnology AssociationWashington Biotechnology & Biomedical Association
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-23425
- Tax Analysts Electronic Citation2012 TNT 221-26
November 13, 2012
The Honorable Harry Reid
Majority Leader
United States Senate
The Honorable Richard Durbin
Assistant Majority Leader
United States Senate
The Honorable Mitch McConnell
Republican Leader
United States Senate
The Honorable Jon Kyl
Republican Whip
United States Senate
Dear Majority Leader Reid, Assistant Majority Leader Durbin, Minority Leader McConnell, and Assistant Minority Leader Kyl:
As Congress explores policies to grow the economy and encourage job creation and innovation, we respectfully request that you add the repeal of the medical device excise tax to your list of priorities that should be acted on this year. We continue to believe that implementation of what was to be a $20 billion excise tax -- and is now estimated to collect over $30 billion in taxes -- will adversely impact patient care and innovation, and will substantially increase the costs of health care. The House of Representatives passed repeal legislation by a strong bipartisan vote earlier this year. On behalf of the more than 800 undersigned organizations, associations, companies, patients, providers and venture capital firms representing hundreds of thousands medical technology jobs, we ask that you address the medical device tax before it goes into effect on January 1, 2013.
As you know, the medical device industry is a unique American success story -- both for patients and our economy. The United States is the world leader in manufacturing life-saving and life-enhancing treatments, and the industry is an important engine for economic growth. The industry employs more than 400,000 workers nationwide; generates approximately $25 billion in payroll; pays out salaries that are 40 percent more than the national average ($58,000 vs. $42,000); and invests nearly $10 billion in research and development (R&D) annually. The industry is fueled by innovative companies, the majority of which are small businesses with 80 percent of companies having fewer than 50 employees and 98 percent with fewer than 500 employees.
Unfortunately, beginning in 2013, the health care law will impose over $30 billion in new excise taxes on medical technology companies that will stifle innovation and U.S. competitiveness. Despite the 2013 implementation date, the tax is already having an adverse impact on R&D investment and job creation, jeopardizing the U.S. global leadership position in medical device innovation. If this tax is not repealed, it will continue to force affected companies to consider cutting manufacturing operations, research and development, and employment levels to recoup the lost earnings due to the tax. It will also adversely impact patient access to new and innovative medical technologies.
In short, this tax on innovation should be repealed for the following three important reasons:
The tax will stifle innovation and cost thousands of high-paying jobs. It will increase the effective tax rate for many medical technology companies, thereby reducing financial resources that should be used for R&D, clinical trials and investments in manufacturing. The impact will be especially hard on smaller companies whose innovations are not immediately profitable.
The tax will increase health care costs as confirmed by a report issued in April 2010 by the Office of the Actuary at the Centers for Medicare and Medicaid Services (CMS). In some cases, the 2.3% tax will be passed on to consumers, leading to higher health care costs.
The tax will not be offset by increased demand for medical devices. In fact, it is important to note that there is no evidence suggesting a device industry "windfall" from healthcare reform. Unlike other industries that may benefit from expanded coverage, the majority of device-intensive medical procedures are performed on patients that are older and already have private insurance or Medicare coverage. Where states have dramatically extended health coverage, such as in Massachusetts where they added 400,000 new covered lives, there is no evidence of a device "windfall."
At a time when the federal government is working to promote investment in U.S. industries of the future, it is inconsistent that a tax of this magnitude would be considered on the medical device industry. We must do all we can to encourage and promote research, development, investment and innovation. Instead, increased taxes, such as this one on the medical device industry, coupled with the increased regulatory uncertainty the industry also faces, will lead to further job losses, hinder the development of breakthrough treatments and delay patient access to medical technology.
We respectfully request timely action on legislation to repeal this over $30 billion excise tax.
Advanced Medical Technology
Association
America's Blood Centers
American Academy of Facial Plastic
& Reconstructive Surgery
American Academy of Pediatric
Dentistry
American Association of
Endodontists
American Association of
Neurological Surgeons
American Association of Oral and
Maxillofacial Surgeons
American Association of
Orthodontists
American Dental Association
American Society of Cataract and
Refractive Surgery
American Society of Dentist
Anesthesiologists
American Medical Systems
Arizona BioIndustry Association
BayBio
BEACON (Biomedical Engineering
Alliance & Consortium)
BIOCOM
BioFlorida
BIOforward
BioHouston
BioOhio
California Healthcare Institute
(CHI)
Colorado Bioscience Association
Columbus Chamber of Commerce
CONNECT
Dental Trade Alliance (DTA)
Florida Medical Manufacturers'
Consortium, Inc.
HealthCare Institute of New Jersey
Health Industry Distributors
Association
(HIDA)
ibiliti
Illinois Biotechnology Industry
Organization -- iBIO
Indiana Health Industry Forum
Indiana Medical Device
Manufacturers Council
Irvine Chamber of Commerce
LifeScience Alley
Life Science Tennessee
MassBio
Massachusetts Medical Device
Industry Council MedIC
Medical Device Manufacturers
Association
Medical Imaging & Technology
Alliance
MichBio
National Association of
Manufacturers
(NAM)
National Federation of Independent
Business
National Venture Capital
Association
New Jersey Life Sciences Vendors
Alliance
North Carolina Biosciences
Organization
OCTANe
Ohio Chamber of Commerce
Ohio Manufacturers' Association
Orange County Business Council
Oregon Bioscience Association
Orthodontic Manufacturers
Association
Pennsylvania Bio
Pittsburgh Life Sciences
Greenhouse
Pittsburgh Technology Council
Southeastern Medical Device
Association
Southern California Biomedical
Council
(SoCalBio)
U.S. Chamber of Commerce
Utah Technology Council
Virginia Biotechnology Association
Washington Biotechnology &
Biomedical Association
3C Spine, Inc.
3D Medical Manufacturing, Inc.
3M Healthcare
A.R. Hinkel Company
Abaxis
Abbey Moor Medical
Abiomed, Inc.
Acacia Research Corporation
AccessClosure
Accuitive Medical Ventures
Accuray Incorporated
Acertara Acoustic Laboratories,
LLC
Aciont Inc.
ActivaTek Inc.
Active Implants
Actus Medical
Acumen Healthcare Solutions, LLC
Adept-Med International, Inc.
Adhezion Biomedical, LLC
Adroit Medical
Advanced BioHealing, A Shire
Company
Advanced Bionics
Advanced Circulatory Systems, Inc.
Advanced Technology Ventures
AdvanDx
Aerocrine, Inc.
Aesculap, Inc.
AestheTec, Inc,
Aethlon Medical, Inc.
AFC Tool
Affinity Capital
Agamatrix,Inc.
Agendia, Inc.
Albright Technologies
Alcon Labs
Aleeva Medical Inc
Aleeva Medical Inc.
Align Technology, Inc.
Allegro Diagnostics Corp.
Allergan
Allvivo Vascular, Inc.
ALPCO Diagnostics
Alphatec Spine, Inc.
Alta Partners
ALung Technologies, Inc.
Alverix, Inc.
Ambu, Inc.
Amedica Analogic Corp
Andersen Products
Andover Healthcare
Angeion Corp
Angel Medical Systems
AngioDynamics
AngioScore Inc.
Anulex Technologies, Inc.
AOTI Inc.
Apnex Medical, Inc.
Apollo Endosurgery
Applied Research & Photonics, Inc.
Aptus Endosystems, Inc
Aqueous Biomedical, Inc.
AqueSys, Inc.
ARC Medical, Inc.
Ardiem Medical, Inc.
Argenta Advisors
ARIBEX, Inc.
ArKal Medical, Inc.,
ARKRAY
Arteriocyte
ARTHROSURFACE, INCORPORATED
Asante Solutions, Inc.
Aso LLC
Aspen Medical Products
Astute Medical
AtCor Medical Holdings, Ltd.
ATEK Medical
Ativa Medical
ATL Technology Utah
Atlas Spine, Inc.
Atos Medical Inc.
AtriCure, Inc.
Atrium Medical Corporation
Aurident, Inc.
Autonomic Technologies, Inc
Auxogyn, Inc.
Avacen MOD Corporation
Avantis Medical Systems, Inc.
Avedro
Avinger
Axiom Medical, Inc.
AxoGen, Inc.
B. Braun Medical, Inc.
Balchem Corporation
Banyan Biomarkers
BAROnova, Inc.
BaroSense, Inc
BÂRRX Medical, Inc.
Baxano
Baxter Healthcare
BD
Beaver Visitec
Belmont Instrument Corporation
BeneChill, Inc.
Benvenue Medical, Inc.
Berlin Heart, Inc.
Berman Medical BioBDx
BioBDx
BioCardia, Inc.
BioCare Systems, Inc.
Bioconnect Systems, Inc.
BioDerm, Inc.
BioElectronics
BioMedical Life Systems
BioMedix
bioMerieux, Inc.
Biomerix Corporation
Biomet, Inc.
Biomimedica
BioMimetic Therapeutics, Inc.
Bionix Development Corporation
Biophan Technologies, Inc.
BIOSAFE, Inc.
Bioscale
BioSculpture Technology, Inc.
BioSET, Inc.
Biotest Laboratories, Inc.
Bioventus LLC
Birchwood Labatories Inc.
Boston Healthcare Associates, Inc.
Boston Scientific Corporation
Botanical Laboratories
Breathe Technologies
BridgePoint Medical
BTE Technologies, Inc.
Busse Hospital Disposables
C.R. Bard, Inc.
Cabochon Aesthetics, Inc.
Caldera Medical, Inc.
Calypso Medical
Canaan Partners
Cannuflow Inc.
Cantel Medical Corp.
Cantimer, Inc.
Cape Cod, Inc.
Carbylan Biosurgery, Inc.
Cardia Access
Cardiac Dimensions, Inc.
Cardiac Science
CardiacAssist, Inc.
Cardinal Detecto
Cardinal Health
CardioDx, Inc.
CardioMEMS, Inc.
CardioNexus Corporation
Cardiovascular Systems, Inc.
CareFusion Corporation
Carmell Therapeutics Corporation
CarrierCOM
Carrot Medical
Carticept Medical, Inc.
Case Medical, Inc.
Catheter Connections
Cayenne Medical CBSA
CEA Technologies, Inc.
Celleration
Cellestis Inc.
Center for Medical Device
Innovations
CeQur
Cerephex Corporation
Ceretix Orthapedics
Ceterix Orthopaedics
Checkpoint Surgical
CHF Solutions, Inc.
Christcot Medical Company
Cianna medical
Circadiance
City Hill Ventures, LLC
CivaTech Oncology
Clarity Medical Systems, Inc.
Claro Scientific, LLC
Clarus Medical, LLC
Cleveland Medical Devices Inc.
Clinical Research Consultants,
Inc.
CoAlign Innovations, Inc.
CoAxia, Inc.
Cochlear
Cochlear Americas
Coherex Medical
COMPASS International Innovations
Compression Therapy Concepts
Conceptus
Concert Medical
Congress of Neurological Surgeons
ConMed Linvatec
Consensus Orthopedics, Inc.
ConvaTec Inc.
Cook Medical
Corgenix Medical Corporation
Corin USA Limited
Corindus Vascular Robotics
Corinthian Ophthalmic, Inc.
Cormatrix
Corventis, Inc.
Corventis, Inc.
Covalent Medical, Inc.
Covidien
Creatv MicroTech, Inc.
Critical Diagnostics
Crux Biomedical
CSA Medical, Inc.
Curexo Technology Corporation
Curo Medical, Inc.
CV Ingenuity
CVRx Inc.
CyberHeart
Cyberonics
Cynosure
CytoMedical Design Group LLC
Cytopherx
Cytori Therapeutics, Inc.
CytoSorbents Corporation
D&D Medical, Inc.
D&R Products
dataCon Inc.
DataPhysics Research, Inc.
DaVinci Biomedical Research Prod.,
Inc.
De Novo Ventures
DEKA R&D Corp
Delcath Systems, Inc.
Denterprise International, Inc.
Design Mentor
Devicix
DFine, Inc.
DG Medical
Digirad
Direct Flow Medical
Disposable Instrument Co., Inc.
DJO Global, Inc.
Domain Associates, L.L.C.
Domain Surgical, Inc.
Drexler Medical
Dynatronics
E. Benson Hood Laboratories, Inc.
eCardio Diagnostics
Echo Therapeutics
Edwards Lifesciences
EKOS Corporation
Electrical Geodesics, Inc.
Electrical Geodesics, Inc.
Electromed, Inc.
Ellipse Technologies, Inc.
Ellman International
Emergent Medical Partners
Emerson Consultants, Inc.
Endo Health Solutions, Inc.
Endo-Therapeutics, Inc.
EndoChoice, Inc.
EndOclear, LLC
EndoGastric Solutions
EndoShape, Inc.
eNeura Therapeutics
Entellus Medical
EnteroMedics, Inc.
EPIC Research & Diagnostics
Erchonia Corp.
Essex Woodlands
eVent Medical
Evergreen Medical Technologies
Exactech
Experien Group
ExploraMed Development, LLC
FAST Diagnostics
FemCap Inc.
Ferris Mfg. Corp.
Figure 8 Surgical
Flexicath, Inc.
Flexuspine, Inc.
Flight Medical
Flocel Inc.
Fluidnet Corporation
ForSight Labs
Fortimedix USA, Inc.
Fresenius Medical Care NA
Freshmedx
FTSI
FUJIFILM Medical Systems USA, Inc.
Fujirebio Diagnostics, Inc.
Galil Medical
Galt Medical
Gambro
GE Healthcare
GENICON
Gentis Inc.
GI Dynamics, Inc.
Gilero, LLC
Glenveigh Medical
Globe Composite Solutions, Ltd.
Globus Medical
GluMetrics
Gradient Technologies, LLC
Great Lakes NeuroTechnologies Inc.
Greatbatch Medical
Ground Zero Pharmaceuticals
GT Urological, LLC
Haemonetics Corp.
Halo Healthcare Inc.
HALT Medical, Inc.
Healthpoint Biotherapeutics
HealthpointCapital
HeartFlow
HeartWare International, Inc.
Heidelberg Engineering
HEMERUS
Hemosphere
Hill-Rom
HITACHI MEDICAL SYSTEMS
AMERICA, INC.
Hologic
Hospira Inc
Hotspur -- Cardiac Care
Hotspur Technologies, Inc.
Hull Associates
Hycor Biomedical, Inc.
Hydrocision
ICAP Patent Brokerage
Ichor Medical Systems
ICONACY Orthopedic Implants, LLC
ICU Medical, Inc.
IKARIA
IlluminOss Medical, Inc.
ImaCor
Imalux Corporation
IMARC Research
ImpediMed
Impliant, Inc.
ImThera Medical, Inc.
InaVein, LLC
Incline Therapeutics
InfoBionic
Infraredx, Inc.
InfraScan, Inc.
InjectiMed, Inc.
Innovative Pulmonary Solutions,
Inc.
Innovative Surgical Designs, Inc.
Innovative Trauma Care Inc
Innovent Medical Solutions, Ltd.
Innovent Medical Solutions, Ltd.
Inogen
Insight Medical
inSite Medical Technologies
Instratek, Inc.
Insulet Corporation
Insurgical LLC
Integra LifeSciences
International Franchise
Association
International Medical Industries,
Inc.
International Sterilization
Laboratory LLC
InterValve, Inc.
Interventional Autonomics
Corporation
IntraPace
IntriCon
IntriMed Technologies
Intrinsic Therapeutics
Intuity Medical, Inc
Ionix Medical, Inc.
iRhythm Technologies, Inc.
ISTO Technologies, Inc.
Ivantis, Inc.
Ivera Medical Corporation
Ivivi Health Sciences LLC
iWalk
J.H. Garver Consulting, LLC
Jabil
Jack Saladow & Associates
Kalypto Medical
KCI
Kensey Nash Corporation
KFx Medical Corporation
Kimberly-Clark Health Care
Knee Creations, LLC
KRONUS, Inc.
Kspine, Inc.
LAAx, Inc.
Laser Peripherals, LLC
LeukoDx Ltd.
LFI Medical
Life Core Technologies
Life Spine, Inc.
Life Technologies
Lifecore Biomedical, LLC
LifeWave
Linde Healthcare
LipoScience, Inc.
LogicMark, LLC
Lutonix, Inc.
Mack Medical
MacuCLEAR, Inc.
Magellan Technologies, Inc.
Magnolia Medical Technologies,
Inc.
Maine Standards Company, LLC
Mardil Medical, Inc.
Masimo
Mauna Kea Technologies
MB Venture Partners, LLC
MBL International Corporation
Medafor, Inc.
MedDx Capital Advisors
Medenovo, LLC
Medical Device Consultants, Inc.
Medical innovations Intl. inc.
Mediclever
Medigroup, Inc.
MediStim USA, Inc.
MedOne Surgical, Inc.
Medrobiotics Corporation
MedShape
MedTech
Mercury Medical
Merit Medical Systems, Inc.
Metric Medical Devices, Inc.
Mettler Electronics Corp.
MGC Diagnostics
Micardia Corporation
Micell Technologies
MicroCube
Microline Surgical, Inc.
MicroTransponder Inc.
Midmark Corporation
Millar Instruments, Inc.
MIM Software Inc.
Minerva Medical
Minnetronix
Mirador Biomedical
Miramar Labs
Missouri Biotechnology Association
MitraGen
Mitralign, Inc.
Molecular Detection, Inc.
Monebo TEchnologies, Inc.
Moog Medical Devices
Morgenthaler Ventures
Morris Innovative
Mound Laser & Photonics Center
MOXI Enterprises, LLC
Moximed
MPM Capital
MPR Product Development
MyoCardioCare, Inc.
Myomo, Inc.
MyoScience
nanoMR
Nanostim
NaviMed Capital
Naviscan, Inc.
NDH Medical
Nelson Laboratories, Inc.
Neocure
Neodyne Biosciences
Neograft Technologies, Inc.
Neomend, Inc.
NeoMetrics, Inc.
NeoTract, Inc.
Neovista Inc.
Neuro Kinetics, Inc.
Neuro Resource Group, Inc.
Neuro-Fitness LLC
Neuronetics, Inc.
NeuroPace
NeuroTherm
NeuroTronik
NeuroVista Corportation
NeuroWave Systems Inc.
Neuvomedica Ltd.
Nevro
New Enterprise Associates
New Leaf Venture Partners
NexDx, Inc.
NinePoint Medical
Niveus Medical
Nocimed, LLC
Non-Invasive Medical Systems
Nonin Medical
Norris Capital, Inc.
Nova Biomedical
NovaSom
Novasys Medical
NRG
NuMED, Inc.,
NuOrtho Surgical, Inc.
NuVasive
Nuvimedix LLC
NxStage Medical, Inc.
NxThera, Inc
O.E. Meyer Co.
Obalon Therapeutics
OmniGuide Surgical
OmniGuide, Inc.
OMNIlife science, Inc.
On-X Life Technologies, Inc.
OncoHealth
ONSET Ventures
OptiMedica
OptiScan Biomedical, Inc.
OraSure Technologies, Inc.
Oraya Therapeutics
Orbital Research Inc.
Orchid Orthopedic Solutions
Orlucent
Ortho Kinematics
OrthoCor Medical
OrthoWorx
OsteoMed
Ottobock U.S. HealthCare
Paracor Medical, Inc.
Paradigm Spine, LLC
Pathfinder Therapeutics, Inc.
Pathway Medical Technologoes
Patient Pocket, LLC
Penn-Century, Inc.
Penumbra, Inc.
PercSys
Percutaneous Systems
Philips Electronics North America
Phillips Consulting Group, LLC
PhotoMed Technologies, Inc.
PhotoThera, Inc.
Pioneer Surgical
Pivot Medical Inc.
Plasma Technologies, Inc.
Plexus Corp.
Pluromed, Inc.
Portaero
Preceptis Medical, Inc.
Precise-Pak Inc.
Prism VentureWorks
Prizm Medical, Inc.
Pro2Med Inc.
ProMedTek
Prospect Venture Partners
Prospex Medical
Proteus Bimedical, Inc.
PuriCore
QHeart Medical Inc.
QualPro Consulting
Quasar Bio-Tech Inc.
Quidel Corporation
Quidel Corporation
RBC Capital Markets
Redpoint Corporation
Regenesis Biomedical, Inc.
Regulatory & Quality Solutions LLC
Reichert Technologies
Reimbursement Strategies, LLC
Relievant Medsystems, Inc.
ResMed
Respicardia, Inc.
Respira Therapeutics, Inc.
Respiratory Motion, Inc.
Respiratory Research, Inc.
Respiratory Technologies Inc.
Response Biomedical Corporation
ReVent Medical, Inc.
Reverse Medical
ReVision Optics
RhinoSystems, Inc.
Rhythmlink International, LLC
Rinovum Women's Health, Inc.
RITM America
Robomedica, Inc.
RODO Medical, Inc.
RoundTable Healthcare Partners
ROX Medical
RxFunction, Inc.
Safeguard Scientifics, Inc.
Saladax Biomedical, Inc.
SandBox Medical LLC
Sanofi
Scientific Imaginetics
SDRS LLC
Second Sight Medical Products,
Inc.
Sekisui Diagnostics
Sensable
Sequent Medical Inc.
SI-BONE, Inc.
Siemens Healthcare
Sight Sciences Inc.
SightLine Partners
SIGNUS Medical, LLC
Silere Medical Technology, Inc
Silicon Valley Leadership Group
Silver Bullet Therapeutics, Inc.
Sirtex Medical Inc
Skyline Ventures
Small Bone Innovations, Inc.
Smart Perfusion, LLC
Smith and Nephew, Inc.
Smiths Medical
Soft Tissue Regeneration, Inc.
Solta Medical, Inc.
Sonitus Medical Inc.
Sonoma Orthopedics
SonoSite, Inc.
Sorin Group USA, Inc.
Soteira, Inc.
Sotera Wireless
SP Surgical
SPE Medical
Spectranetics
SpectraScience, Inc
Spherlngenics, Inc.
Spinal Kinetics
Spinal Modulation, Inc.
Spinal Ventures, LLC
SpinalMotion, Inc.
Spine Wave, Inc.
SpineAlign Medical, Inc.
Spineology Inc.
Spiracur Inc.
Spiration, Inc.
SPIWay, LLC
Split Rock Partners
St. Jude Medical
STD Med, Inc.
SteriPack USA, Ltd
Steris Corporation
Stimwave
Stout Medical Group
Strada Consulting
Streamline, Inc.
Strohl Medical
Stryker
Sunshine Heart
SunShine Medical LLC
superDimension, Ltd.
Surface Solutions Labs, Inc.
SurgeOptix
SurModics, Inc.
Svelte Medical Systems, Inc.
Swan Valley Medical, Incorporated
Synapse Biomedical, Inc.
Synarc, Inc.
SynCardia Systems, Inc.
Synecor, LLC
Synergy Life Science Partners
Syntermed, Inc.
Sysdyne Corporation
Tactile Systems Technology, Inc.
Tandem Diabetes
Targeson, Inc.
Target Discovery
Tarsus Medical Inc.
TearScience, Inc.
TEI Biosciences Inc.
Tenaxis Medical, Inc.
Teratech Corporation
Terumo BCT, Inc.
Terumo Medical
Tethys Bioscience, Inc.
Texas Healthcare and Bioscience
Institute
The Eclipse Group
The Foundry
The Innovation Factory
The Vertical Group
Therapeutic Resources, Inc.
TheraTogs, Inc.
ThermalTherapeutic Systems, Inc.
ThermoGenesis Corp.
Therox
THI, Inc.
Thoratec Corporation
Three Arch Partners
ThreeWire
Thubrikar Aortic Valve, Inc.
TIDI Products
Toshiba America Medical Systems,
Inc.
Tosoh Bioscience Inc.
TranS1, Inc.
Transcend Medical
Transcorp Spine
TransEnterix, Inc.
Transonic Systems, Inc.
Trillium Engineering
TriReme Medical, Inc
TriVascular, Inc.
Twin Star Medical
TYRX, Inc.
Ulthera
UltiMed, Inc.
Unilife medical solutions
Urologix, Inc
Uromedica, Inc.
Uroplasty, Inc.
Urovalve, Inc.
USGI Medical, Inc.
USHIFU, LLC
Valeritas, Inc.
Valley Ventures
ValveXchange, Inc.
Vascular Solutions, Inc.
Vector Resources
Vector Surgical, LLC
Velico Medical, Inc.
Velomedix, Inc.
Ven-Tel Plastics Corporation
VENITI, Inc.
Venous Health
Ventus Medical, Inc.
Veracyte
Verax Biomedical Incorporated
Versant Ventures
VertiFlex®, Inc.
Vertos Medical Inc
Vibrynt, Inc.
VIDA Diagnostics
Vidacare
Viking Systems, Inc.
Virginia Bio
VirtualScopics, Inc.
Viscogliosi Bros., LLC
Vision-Sciences, Inc.
VisionCare Ophthalmic Technologies
VisionQuest Industries, Inc.
Vital Images, Inc.
Vital Therapies, Inc.
Vital/Med Systems Corporation
Vitalcor, Inc.
Viveve
Volcano Corp.
VueTek Scientific, LLC
W. L. Gore & Associates
Water Street Healthcare Partners
Waters Corporation
WaveTec Vision
Welch Allyn
Wescor
White Pine Medical, Inc.
Wilson Sonsini Goodrich & Rosati
Woolfson Eye Institute
X-Spine
Xlumena
Yukon Medical
Zilico Limited
Zimmer, Inc.
Zoe Medical, Inc.
Zoll
Zyga Technologies
Zynex
- Institutional AuthorsAcademy of General DentistryAdvanced Medical Technology AssociationAmerica's Blood CentersAmerican Academy of Facial Plastic & Reconstructive SurgeryAmerican Academy of Pediatric DentistryAmerican Association of EndodontistsAmerican Association of Neurological SurgeonsAmerican Association of Oral and Maxillofacial SurgeonsAmerican Association of OrthodontistsAmerican Dental AssociationAmerican Society of Cataract and Refractive SurgeryAmerican Society of Dentist AnesthesiologistsAmerican Medical SystemsArizona BioIndustry AssociationBayBioBEACON (Biomedical Engineering Alliance & Consortium)BIOCOMBioFloridaBIOforwardBioHoustonBioOhioCalifornia Healthcare Institute (CHI)Colorado Bioscience AssociationColumbus Chamber of CommerceCONNECTDental Trade Alliance (DTA)Florida Medical Manufacturers' Consortium, Inc.HealthCare Institute of New JerseyHealth Industry Distributors Association (HIDA)ibilitiIllinois Biotechnology Industry Organization--iBIOIndiana Health Industry ForumIndiana Medical Device Manufacturers CouncilIrvine Chamber of CommerceLifeScience AlleyLife Science TennesseeMassBioMassachusetts Medical Device IndustryCouncil MedICMedical Device Manufacturers AssociationMedical Imaging & Technology AllianceMichBioNational Association of Manufacturers (NAM)National Federation of Independent BusinessNational Venture Capital AssociationNew Jersey Life SciencesVendors AllianceNorth Carolina Biosciences OrganizationOCTANeOhio Chamber of CommerceOhio Manufacturers' AssociationOrange County Business CouncilOregon Bioscience AssociationOrthodontic Manufacturers AssociationPennsylvania BioPittsburgh Life Sciences GreenhousePittsburgh Technology CouncilSoutheastern Medical Device AssociationSouthern California Biomedical Council (SoCalBio)U.S. Chamber of CommerceUtah Technology CouncilVirginia Biotechnology AssociationWashington Biotechnology & Biomedical Association
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-23425
- Tax Analysts Electronic Citation2012 TNT 221-26