The US Patient Protection and Affordable Care Act includes a provision that is set to go into effect at the beginning of 2013 for a 2.3 percent tax to be levied on medical device companies. The tax is not without its critics, and at the Hill's Congress Blog, Representative Erik Paulsen (R-Minn.) and Jason Altmire (D-Penn.) write that it will lead to a decrease in jobs and innovation. "After touring many device companies, both large and small, we know that this impending tax may force companies to cut jobs, reduce investment in R&D, move overseas, or even shut down completely," Paulsen and Altmire write. Additionally, they say that the tax will affect small companies the most as the tax is on the companies' revenue, not profit. The duo is bringing forward legislation to repeal the tax.