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Income Taxes
9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

A provision for income taxes has been recorded at an effective tax rate of 33.0% for the nine months ended September 30, 2014 compared to the 28.4% effective tax rate recorded in the same period a year ago due to tax legislation changes.  In New York State, corporate tax reform enacted in March 2014 changed the tax rate of a manufacturing company such as CONMED to essentially 0%. While this will be positive for the future, previously recorded New York State deferred tax assets of $2.3 million that would have been used to offset taxes otherwise payable, no longer have value due to a zero percent tax rate. Accordingly, we have written off these New York State tax assets as a non-cash charge to income tax expense. The effective tax rate is also higher for the nine months ended September 30, 2014 compared to the same period a year ago due to legislation enacted in the nine months ended September 30, 2013 that retroactively reinstated the 2012 federal research and development credit $(0.8) million.