Republic of Madagascar (Madagascar)
Republic of Mali (Mali)
Republic of Mauritius (Mauritius)
Republic of Namibia (Namibia)
Federal Republic of Nigeria (Nigeria)
Democratic Republic of Sao Tome´ and Principe
(Sao Tome´ and Principe)
Republic of Sierra Leone (Sierra Leone)
Somalia
Kingdom of Swaziland (Swaziland)
Republic of Togo (Togo)
Republic of Zimbabwe (Zimbabwe)
Republic of Benin (Benin)
Burkina Faso (Burkina)
Republic of Cameroon (Cameroon)
Central African Republic
Federal Islamic Republic of the Comoros
(Comoros)
Republic of Coˆte d’Ivoire (Coˆte d’Ivoire)
Republic of Equatorial Guinea (Equatorial
Guinea)
Ethiopia
Republic of the Gambia (Gambia)
Republic of Guinea (Guinea)
Republic of Kenya (Kenya)
Republic of Liberia (Liberia)
Republic of Malawi (Malawi)
Islamic Republic of Mauritania (Mauritania)
Republic of Mozambique (Mozambique)
Republic of Niger (Niger)
Republic of Rwanda (Rwanda)
Republic of Senegal (Senegal)
Republic of Seychelles (Seychelles)
Republic of South Africa (South Africa)
Republic of Sudan (Sudan)
United Republic of Tanzania (Tanzania)
Republic of Uganda (Uganda)
Republic of Zambia (Zambia)
SEC. 19. LIMITATION ON USE OF NON-ACCRUAL EXPERI-
ENCE METHOD OF ACCOUNTING.
(a) IN GENERAL.—Section 448(d)(5) of the Internal
Revenue Code of 1986 (relating to special rule for serv-
ices) is amended—
(1) by inserting ‘‘in fields described in para-
graph (2)(A)’’ after ‘‘services by such person’’, and
(2) by inserting ‘‘CERTAIN PERSONAL’’ before
‘‘SERVICES’’ in the heading.
(b) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by
this section shall apply to taxable years ending after
the date of the enactment of this Act.
(2) CHANGE IN METHOD OF ACCOUNTING.—In
the case of any taxpayer required by the amend-
ments made by this section to change its method of
accounting for its first taxable year ending after the
date of the enactment of this Act—
(A) such change shall be treated as initi-
ated by the taxpayer,
(B) such change shall be treated as made
with the consent of the Secretary of the Treas-
ury, and
(C) the net amount of the adjustments re-
quired to be taken into account by the taxpayer
under section 481 of the Internal Revenue Code
of 1986 shall be taken into account over a pe-
riod (not greater than 4 taxable years) begin-
ning with such first taxable year.
SEC. 20. INCLUSION OF CERTAIN VACCINES AGAINST
STREPTOCOCCUS PNEUMONIAE 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 subpara-
graph:
‘‘(L) Any conjugate vaccine against strep-
tococcus pneumoniae.’’
(b) EFFECTIVE DATE.—
(1) SALES.—The amendment made by this sec-
tion shall apply to vaccine sales beginning on the
day after the date on which the Centers for Disease
Control makes a final recommendation for routine
administration to children of any conjugate vaccine
against streptococcus pneumoniae.
(2) DELIVERIES.—For purposes of paragraph
(1), in the case of sales on or before the date de-
scribed in such paragraph for which delivery is made
after such date, the delivery date shall be considered
the sale date.
(c) REPORT.—Not later than 1 year after the date
of the enactment of this Act, the Comptroller General of
the United States shall prepare and submit a report to
the Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Senate
on the operation of the Vaccine Injury Compensation
Trust Fund and on the adequacy of such Fund to meet
future claims made under the Vaccine Injury Compensa-
tion Program.
Æ