The Medical Device Excise Tax (“device tax”) is a tax on all medical devices sold in the United States and a component of the Affordable Care Act (ACA), President Obama’s signature legislation.  The device tax will soon be center stage in the Congressional healthcare debate.  A Ways and Means committee markup of repeal legislation this week will be followed by a floor vote in the House of Representatives in June.  The device tax debate highlights the economic impact of the ACA.