Tyler Wilson, AAHomecare president, last week testified before a panel of U.S. Treasury and IRS staff that all HME devices and supplies should be included under a safe harbor provision protecting them from a 2.3 percent medical device tax set for enactment next year. Wilson said all HME devices are “generally purchased by the general public at retail for individual use,” as required by the safe harbor provision. The proposed rule for the tax can be viewed on the IRS website.