The President signed the Consolidated Appropriations Act, 2016 into law on December 18, 2015. 29 CFR 4191 implements the medical device excise tax. The law adds a new subsection (c) Moratorium : The tax imposed under subsection (a) shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2017. As a result, the medical device excise tax does not apply to the sale of a taxable medical device by the manufacturer, producer, or importer of the device from Jan. 1, 2016 to Dec. 31, 2017.