To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

Bill: 113-hr-475
Sponsor: full_name: Rep. Gerlach, Jim [R-PA-6]
Introduced: 2013-02-04
Policy area: Taxation
Subjects: Health promotion and preventive care

Immunology and vaccination

Infectious and parasitic diseases

Sales and excise taxes
Latest action: action_date: 2013-06-25
text: Became Public Law No: 113-15.

Summaries:
action_date: 2013-02-04
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines.</p>

action_date: 2013-06-18
action_desc: Passed House without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</b></p> <p>Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines.</p> <p>Makes this Act applicable to sales and uses of such vaccines on or after the later of: (1) the first day of the first month which begins more than four weeks after the enactment of this Act, or (2) the date on which the Secretary of Health and Human Services (HHS) lists any vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. </p>

action_date: 2013-06-19
action_desc: Passed Senate without amendment
text: <p><b>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</b></p> <p>Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines.</p> <p>Makes this Act applicable to sales and uses of such vaccines on or after the later of: (1) the first day of the first month which begins more than four weeks after the enactment of this Act, or (2) the date on which the Secretary of Health and Human Services (HHS) lists any vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. </p>

action_date: 2013-06-25
action_desc: Public Law
text: <p><b>(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.)</b></p> <p>Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines.</p> <p>Makes this Act applicable to sales and uses of such vaccines on or after the later of: (1) the first day of the first month which begins more than four weeks after the enactment of this Act, or (2) the date on which the Secretary of Health and Human Services (HHS) lists any vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 475 IN THE HOUSE OF REPRESENTATIVES February 4, 2013 Mr. Gerlach 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 include vaccines against seasonal influenza within the definition of taxable vaccines.

1. Addition of vaccines against seasonal influenza to list of taxable vaccines (a) In general Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by inserting or any other vaccine against seasonal influenza before the period. (b) Effective date (1) Sales, etc The amendment made by this section 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 against seasonal influenza (other than any vaccine against seasonal influenza 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.

tv_txt: I 113th CONGRESS 1st Session H. R. 475 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

1. Addition of vaccines against seasonal influenza to list of taxable vaccines (a) In general Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by inserting or any other vaccine against seasonal influenza before the period. (b) Effective date (1) Sales, etc The amendment made by this section 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 against seasonal influenza (other than any vaccine against seasonal influenza 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.

Passed the House of Representatives June 18, 2013. Karen L. Haas, Clerk.

tv_txt: I One Hundred Thirteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Thursday, the third day of January, two thousand and thirteen H. R. 475 AN ACT To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

1. Addition of vaccines against seasonal influenza to list of taxable vaccines (a) In general Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by inserting or any other vaccine against seasonal influenza before the period. (b) Effective date (1) Sales, etc The amendment made by this section 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 against seasonal influenza (other than any vaccine against seasonal influenza 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.

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

tv_txt: II 113th CONGRESS 1st Session H. R. 475 IN THE SENATE OF THE UNITED STATES June 19, 2013 Received AN ACT To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

1. Addition of vaccines against seasonal influenza to list of taxable vaccines (a) In general Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by inserting or any other vaccine against seasonal influenza before the period. (b) Effective date (1) Sales, etc The amendment made by this section 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 against seasonal influenza (other than any vaccine against seasonal influenza 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.

Passed the House of Representatives June 18, 2013. Karen L. Haas, Clerk