We talk about wanting to keep manufacturing jobs in the U.S. So what do we do? Single out the one area that does just that for an excise tax. There are many high-margin businesses including many that export jobs overseas and many that exacerbate the health care cost problem such as fast food, junk food, TV, etc. Why not tax them to help pay for the damage they do? Medical device mfg. reinvests a huge chunk of that profit in R&D to save lives and keep America competitive. We have already had layoffs as a result of this poorly thought-out legislation.