First, they can seize on anti-tax sentiment, particularly among Republicans or Democrats eager to be seen as tax-cutters or facing pressure from medical manufacturers in their districts.

But conversely, device manufacturers have been seizing on arguments made against repeal of the Cadillac Tax.

While many economists have argued that the Cadillac Tax is key to slowing the growth of health care costs, medical device manufacturers are happy to point to studies that show that new devices are not major drivers of rising health costs.

A study conducted by two former high-level health officials and backed by the Advanced Medical Technology Association (AdvaMed), an industry group, found that spending on medical devices was less than 6 percent of total national health spending.

And although spending on medical devices has risen at roughly the same rate as overall health spending (6 percent annually) since 1992, the price of medical devices has increased on average less than 1 percent annually since 1989.

That is compared to 4.5 percent annual increases for the medical consumer price index and 2.7 percent for the overall consumer price index.

“Overall medical technology spending has remained consistently low,” Stephen Ubl, president of AdvaMed.

In addition, repealing the device tax is only estimated to deprive the federal government of $30 billion over 10 years –– hardly a budget-buster. And some have suggested it will raise even less money.

The House of Representatives easily passed a bill repealing the tax earlier this year, in spite of a veto threat from President Obama. The Senate, despite avowed support from GOP leadership, has still not taken up the bill.

To get through the upper chamber, it would need 3/5 support to break a filibuster and 2/3 support to override a veto. While there appears to be enough Democrats supportive of repeal to break a filibuster, it is far from clear that a veto override is feasible.