Here is the full report: Employment Effects of the New Excise Tax on the Medical Device Industry.pdf by Diana Furchtgott-Roth and Harold Furchtgott-Roth.
"Medical Device" as defined by the IRS are covered in USC TITLE 26 - Subtitle D - CHAPTER 32 - Subchapter E - § 4191. Section D of Exemptions is the problematic portion to those of us doing Embedded Medical Devices:
"any other medical device determined by the Secretary [of the Treasury] to be of a type which is generally purchased by the general public at retail for individual use."So now we don't have a doctor nor a person familiar with Embedded System Medical Devices deciding which devices will get a %2.3 excise tax, that will cause Medical Device manufacturers to send yet more jobs overseas to avoid paying the tax, at the Embedded Communities expense.
If you work in the Medical Device field, it is probably time to get your resume in order. I'm going to be polishing up mine, because there is no way to tell what clueless bureaucrat will consider a Medical Device...