There is little information in this article to decide the merits of this tax loophole. The best I can remember, it gave an unreasonable benefit to a few companies in the field. The larger the industry, the more lobbying that they do to get Congress to rule in their favor. That's why the tax code it 10's of thousands of pages long. I believe this tax item was put into the larger health care bill because the tax expenditure was calculated to have little positive effect, despite the outcry, and Congress needed the savings to actually cover people who were ill. Medical needs are pretty inelastic, so I expect most of this tax goes to increasing ROI for the vendors. Show me the numbers if you know more.
Replay available now: A handful of emerging network technologies are competing to be the preferred wide-area connection for the Internet of Things. All claim lower costs and power use than cellular but none have wide deployment yet. Listen in as proponents of leading contenders make their case to be the metro or national IoT network of the future. Rick Merritt, EE Times Silicon Valley Bureau Chief, moderators this discussion. Join in and ask his guests questions.