2.615 -Medical Device User Fee Credit

Item	Description	FY2008	FY2009	FY2010
2.615	Medical Device User Fee Credit For taxable years beginning on or after January 1, 2006, the Medical Device Credit is equal to 100% of the user fees actually paid to the United States Food and Drug Administration (USFDA) by a medical device company during the taxable year for which the tax is due for pre-market submissions (e.g., applications, supplements, or 510(k) submissions) to market new technologies or upgrades, changes, or enhancements to existing technologies, developed or manufactured in Massachusetts. Origin: M.G.L. c. 63, S. 31L, TIR 06-22, The Chapters 144 and 145 of the Acts of 2006 Estimate: $3.3	3.6	3.4	3.3

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
M.G.L.	Massachusetts General Laws
U.S.C	United States Code
ESTIMATES	All estimates are in $ millions.