Houston Business Journal -- Reaction from medical device manufacturers on health care reform has ranged from “too early to tell” to statements that a new excise tax will scare away investors and make innovation in health care more expensive. A 2.3 percent excise tax imposed on U.S. sales of medical devices is set to begin in 2013 under the controversial health care reform bill. Because the tax would be based on sales, rather than profits, medical devices companies say it would impose an unfair burden.