I
103D CONGRESS
1ST SESSION
H. R. 1304
To amend the Internal Revenue Code of 1986 to impose an excise tax
on sales of syringes and intravenous systems which do not meet
antineedlestick prevention standards.
IN THE HOUSE OF REPRESENTATIVES
MARCH 10, 1993
Mr. STARK (for himself and Mr. RANGEL) 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 impose
an excise tax on sales of syringes and intravenous
systems which do not meet antineedlestick prevention
standards.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That (a) chapter 36 of the Internal Revenue Code of 1986
(relating to certain other excise taxes) is amended by in-
serting after subchapter D the following new subchapter:
‘‘SUBCHAPTER E—CERTAIN MEDICAL ITEMS
‘‘Sec. 4491. Imposition of tax.
‘‘Sec. 4492. Definitions and special rules.
‘‘SEC. 4491. IMPOSITION OF TAX.
‘‘(a) GENERAL RULE.—There is hereby imposed on
the taxable sale of any taxable medical item a tax of 10
cents per item.
‘‘(b) TERMINATION.—No tax shall be imposed by this
section on any sale after December 31, 1999.
‘‘SEC. 4492. DEFINITIONS AND SPECIAL RULES.
‘‘(a) TAXABLE MEDICAL ITEM.—For purposes of this
subchapter—
‘‘(1) IN GENERAL.—The term ‘taxable medical
item’ means any item—
‘‘(A) which is—
‘‘(i) a syringe, or
‘‘(ii) an item which is designed to be
part of an intravenous system and to
which a standard prescribed under para-
graph (2) applies,
‘‘(B) which is manufactured or produced in
the United States or entered into the United
States for consumption, use, or warehousing,
and
‘‘(C) which does not meet the applicable
standard prescribed under paragraph (2).
‘‘(2) ANTINEEDLESTICK
PREVENTION
STAND-
ARDS.—Not later than the date 1 year after the date
of the enactment of this section, the Commissioner
of the Food and Drug Administration shall prescribe
safety performance standards for syringes, and such
components of intravenous systems as such Commis-
sioner deems appropriate, for purposes of preventing
accidental needlestick injuries to health care provid-
ers. Not less frequently than annually, such Com-
missioner shall review such standards and make
such revisions as such Commissioner may deem ap-
propriate. Before prescribing any such standards or
making any revisions of such standards, such Com-
missioner shall consult with appropriate private
sector experts.
‘‘(3) EXEMPTIONS.—The Commissioner of the
Food and Drug Administration may by regulation
provide for such exemptions from the tax imposed by
section 4491 as such Commissioner may deem
appropriate.
‘‘(b) TAXABLE SALE.—For purposes of this sub-
chapter—
‘‘(1) IN
GENERAL.—The term ‘taxable sale’
means any sale of a taxable medical item to a health
care provider for use in the United States in provid-
ing health care services, but only if such sale is the
first sale to such a provider for such use after manu-
facture, production, or importation.
‘‘(2) HEALTH
CARE
PROVIDER.—The term
‘health care provider’ means any person or entity
(including a governmental entity) which provides
services covered under the insurance program estab-
lished by title XVIII of the Social Security Act and
which has a provider number issued pursuant to
such program.
‘‘(c) OTHER DEFINITIONS AND SPECIAL RULES.—
For purposes of this subchapter—
‘‘(1) UNITED
STATES.—The term ‘United
States’ has the meaning given such term by section
4612(a)(4).
‘‘(2) DISPOSITION OF REVENUES FROM PUERTO
RICO AND THE VIRGIN ISLANDS.—The provisions of
subsections (a)(3) and (b)(3) of section 7652 shall
not apply to the tax imposed by section 4491.’’
(b) The table of subchapters for chapter 36 of such
Code is amended by inserting after the item relating to
subchapter D the following new item:
‘‘SUBCHAPTER E. Certain medical items.’’
(c) The amendments made by this section shall apply
to sales after December 31, 1996.
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