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(b) TRUST FUND.—Paragraph (1) of section 9510(c)
(relating to expenditures from Vaccine Injury Compensa-
tion Trust Fund) is amended by striking ‘‘and before Oc-
tober 1, 1992,’’.
(c) S TUDY.—The Secretary of the Treasury, in con-
sultation with the Secretary of Health and Human Serv-
ices, shall conduct a study of—
(1) the estimated amount that will be paid from
the Vaccine Injury Compensation Trust Fund with
respect to vaccines administered after September 30,
1988,
(2) the rates of vaccine-related injury or death
with respect to the various types of such vaccines,
(3) new vaccines and immunization practices
being developed or used for which amounts may be
paid from such Trust Fund,
(4) whether additional vaccines should be in-
cluded in the vaccine injury compensation program,
and
(5) the appropriate treatment of vaccines pro-
duced by State governmental entities.
The report of such study shall be submitted not later than
1 year after the date of the enactment of this Act, to the
Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Senate.
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(d) FLOOR STOCKS TAX.—
(1) I MPOSITION OF TAX.—On any taxable vac-
cine—
(A) which was sold by the manufacturer,
producer, or importer before the date of the en-
actment of this Act,
(B) on which no tax was imposed by sec-
tion 4131 of the Internal Revenue Code of 1986
(or, if such tax was imposed, was credited or re-
funded), and
(C) which is held on such date by any per-
son for sale or use,
there is hereby imposed a tax in the amount deter-
mined under section 4131(b) of such Code.
(2) L IABILITY FOR TAX AND METHOD OF PAY-
MENT.—
(A) LIABILITY
FOR
TAX.—The person
holding any taxable vaccine to which the tax
imposed by paragraph (1) applies shall be liable
for such tax.
(B) M ETHOD OF PAYMENT.—The tax im-
posed by paragraph (1) shall be paid in such
manner as the Secretary shall prescribe by reg-
ulations.
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(C) TIME
FOR
PAYMENT.—The tax im-
posed by paragraph (1) shall be paid on or be-
fore the last day of the 6th month beginning
after the date of the enactment of this Act.
(3) D EFINITIONS.—For purposes of this sub-
section, terms used in this subsection which are also
used in section 4131 of such Code shall have the re-
spective meanings such terms have in such section.
(4) O THER LAWS APPLICABLE.—All provisions
of law, including penalties, applicable with respect to
the taxes imposed by section 4131 of such Code
shall, insofar as applicable and not inconsistent with
the provisions of this subsection, apply to the floor
stocks taxes imposed by paragraph (1), to the same
extent as if such taxes were imposed by such section
4131.
SEC. 14432. CONTINUATION COVERAGE UNDER GROUP
HEALTH PLANS OF COSTS OF PEDIATRIC
VACCINES.
(a) 
IN
GENERAL.—Paragraph 
(1) 
of 
section
4980B(f) is amended by inserting ‘‘the coverage of the
costs of pediatric vaccines (as defined under section 2162
of the Public Health Service Act) is not reduced below
the coverage provided by the plan as of May 1, 1993, and
only if’’ after ‘‘only if’’.
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(b) E FFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to plan years begin-
ning after the date of the enactment of this Act.
SEC. 14433. CHILDHOOD IMMUNIZATION TRUST FUND.
(a) I N GENERAL.—Subchapter A of chapter 98 (re-
lating to trust fund code) is amended by adding at the
end thereof the following new section:
‘‘SEC. 9512. CHILDHOOD IMMUNIZATION TRUST FUND.
‘‘(a) C REATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund
to be known as the ‘Childhood Immunization Trust Fund’,
consisting of such amounts as may be appropriated or
credited to such Trust Fund as provided in this section
or section 9602(b).
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Childhood Immunization Trust
Fund amounts equivalent to the taxes received in the
Treasury under any tax hereafter specified by law for pur-
poses of this subsection.
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts
in the Childhood Immunization Trust Fund shall be avail-
able, as provided in appropriation Acts, only for purposes
of making expenditures to carry out part A of subtitle 3
of title XXI of the Public Health Service Act.’’
1497
(b) C LERICAL AMENDMENT.—The table of sections
for such subchapter A is amended by adding at the end
thereof the following new item:
‘‘Sec. 9512. Childhood Immunization Trust Fund.’’
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