To amend the Internal Revenue Code of 1986 to add meningococcal vaccines to the list of taxable vaccines for purposes of the Vaccine Injury Compensation Trust Fund.

Amends the Internal Revenue Code to include any meningococcal vaccine as a taxable vaccine for excise tax purposes.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5135 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 5135

    To amend the Internal Revenue Code of 1986 to add meningococcal 
 vaccines to the list of taxable vaccines for purposes of the Vaccine 
                    Injury Compensation Trust Fund.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 6, 2006

 Mr. English of Pennsylvania introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to add meningococcal 
 vaccines to the list of taxable vaccines for purposes of the Vaccine 
                    Injury Compensation Trust Fund.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ADDITION OF MENINGOCOCCAL VACCINES TO LIST OF TAXABLE 
              VACCINES.

    (a) In General.--Section 4132(a)(1) of the Internal Revenue Code of 
1986 (defining taxable vaccine) is amended by adding at the end the 
following new subparagraph:
                    ``(O) Any meningococcal vaccine.''.
    (b) Effective Date.--
            (1) Sales, etc.--The amendment made by this section shall 
        apply to sales and uses on or after the first day of the first 
        month which begins more than 4 weeks after the date of the 
        enactment of this Act.
            (2) Deliveries.--For purposes of paragraph (1) and section 
        4131 of the Internal Revenue Code of 1986, in the case of sales 
        on or before the effective date described in such paragraph for 
        which delivery is made after such date, the delivery date shall 
        be considered the sale date.
                                 <all>