HCR Update from Mark Sanna: The IRS on Wednesday released final rules for a new tax on medical devices, products ranging from surgical sutures to knee replacement implants, that starts next year as part of President Barack Obama's 2010 health care law. The 2.3% tax must be paid, effective after Dec. 31, by device-makers on their gross sales. The tax is expected to raise $29 billion in government revenues through 2022.