Item | Description | FY2010 | FY2011 | FY2012 |
---|---|---|---|---|
2.615 | Medical Device User Fee Credit
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, St. 2006, c. 144, 145 Estimate: $3.6 |
3.2 | 3.4 | 3.6 |
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. |