Title: Vaccine Access Improvement Act of 2019
Policy area: Taxation

Summary:
Vaccine Access Improvement Act of 2019
This bill modifies the excise tax on certain vaccines to (1) automatically impose the tax on vaccines that the Department of Health and Human Services (HHS) adds to the Vaccine Injury Table, and (2) require HHS to notify the Department of the Treasury and Congress when new vaccines are added to the table. (The excise tax funds the National Vaccine Injury Program, which compensates people who have been injured by vaccines listed on the table.)

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1654 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1654

To amend the Internal Revenue Code of 1986 to provide authority to add 
          additional vaccines to the list of taxable vaccines.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                 May 23 (legislative day, May 22), 2019

  Mr. Casey (for himself, Mr. Isakson, Mr. Menendez, Mr. Portman, Mr. 
Cardin, and Mr. Cassidy) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide authority to add 
          additional vaccines to the list of taxable vaccines.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Vaccine Access Improvement Act of 
2019''.

SEC. 2. ADDITION OF NEW VACCINES TO LIST OF TAXABLE VACCINES.

    (a) In General.--Section 4132(a)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(Q) Any vaccine which is not described in any 
                other subparagraph of this paragraph and which is 
                included on the Vaccine Injury Table under section 2114 
                of the Public Health Service Act.''.
    (b) Notification.--Not later than 30 days after the Secretary of 
Health and Human Services adds a vaccine to the Vaccine Injury Table 
pursuant of section 2114 of the Public Health Service Act (42 U.S.C. 
300aa-14), the Secretary shall notify the Secretary of the Treasury, 
the Committee on Health, Education, Labor, and Pensions of the Senate, 
the Committee on Finance of the Senate, the Committee on Energy and 
Commerce of the House of Representatives, and the Committee on Ways and 
Means of the House of Representatives of such designation.
    (c) Effective Date.--
            (1) Sales, etc.--The amendment made by subsection (a) shall 
        apply to sales and uses on or after the date on which the 
        Secretary of Health and Human Services lists any new vaccine 
        pursuant to section 2114 of the Public Health Service Act (42 
        U.S.C. 300aa-14) 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.
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