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DEFINING TAXABLE VACCINES
(Senate - January 02, 2013)

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[Pages S8667-S8668]
                       DEFINING TAXABLE VACCINES

  Mr. REID. Mr. President, I ask unanimous consent that the Senate 
proceed to the consideration of S. 3716.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The bill clerk read as follows:

       A bill (S. 3716) to amend the Internal Revenue Code of 1986 
     to include vaccines against seasonal influenza within the 
     definition of taxable vaccines.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. REID. Mr. President, I ask unanimous consent that the bill be 
read three times and passed, the motion to reconsider be considered 
made and laid upon the table, with no intervening action or debate, and 
any statements related to the bill be printed in the Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (S. 3716) was ordered to be engrossed for a third reading, 
was read the third time, and passed, as follows:

                                S. 3716

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

     SECTION 1. ADDITION OF VACCINES AGAINST SEASONAL INFLUENZA TO 
                   LIST OF TAXABLE VACCINES.

       (a) In General.--Subparagraph (N) of section 4132(a)(1) of 
     the Internal Revenue Code of 1986 is amended by inserting 
     ``or any other vaccine against seasonal influenza'' before 
     the period.
       (b) Effective Date.--
       (1) Sales, etc.--The amendment made by this section shall 
     apply to sales and uses on or after the later of--
       (A) the first day of the first month which begins more than 
     4 weeks after the date of the enactment of this Act, or
       (B) the date on which the Secretary of Health and Human 
     Services lists any vaccine against seasonal influenza (other 
     than any vaccine against seasonal influenza listed by the 
     Secretary prior to the date of the enactment of this Act) for 
     purposes of compensation for any vaccine-related injury or 
     death through the Vaccine Injury Compensation Trust Fund.
       (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.

[[Page S8668]]



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