; and (iii) 100 percent minus the percent specified in section 1903(a)(3)(B) of so much of the sums expended by the State during such quarter as are attributable to the activities described in such section. . D Suspension of certain health-related taxes 4001. Extension of moratorium on medical device excise tax (a) In general Section 4191(c) of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to sales after December 31, 2017. 4002. Delay in implementation of excise tax on high cost employer-sponsored health coverage Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking December 31, 2019 and inserting December 31, 2021 . 4003. Suspension of annual fee on health insurance providers (b) In general Section 9010(j) of the Patient Protection and Affordable Care Act is amended— (1) by striking and at the end of paragraph (1); (2) by striking the period at the end of paragraph (2) and inserting , and ending before January 1, 2019, and