Title: Vaccine Access Improvement Act of 2021
Policy area: Taxation

Summary:
Vaccine Access Improvement Act of 2021
This bill adds vaccines recommended by the Centers for Disease Control and Prevention (CDC) for routine administration to children or in pregnant women to the list of taxable vaccines for purposes of the vaccine excise tax. The CDC must notify the Department of the Treasury and specified congressional committees of the designation of such vaccines as taxable vaccines.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3087 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 3087

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

                            October 27, 2021

 Mr. Casey (for himself, Mr. Cardin, Mr. Cassidy, Mr. Portman, and Mr. 
   Menendez) 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 
2021''.

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 
                recommended by the Centers for Disease Control and 
                Prevention for--
                            ``(i) routine administration to children, 
                        or
                            ``(ii) routine administration in pregnant 
                        women.''.
    (b) Notification.--Not later than 30 days after the Director of the 
Centers for Disease Control and Prevention recommends a vaccine for 
routine administration to children or routine administration in 
pregnant women, the Secretary of Health and Human Services 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 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 described in section 
                4132(a)(1)(Q) of the Internal Revenue Code of 1986, as 
                added by subsection (a), (other than any vaccine so 
                described 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.
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