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

Bill: 113-s-391
Sponsor: full_name: Sen. Baucus, Max [D-MT]
Introduced: 2013-02-27
Policy area: Taxation
Subjects: Health promotion and preventive care

Immunology and vaccination

Infectious and parasitic diseases

Sales and excise taxes
Latest action: action_date: 2013-02-27
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-02-27
action_desc: Introduced in Senate
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>

tv_txt: II 113th CONGRESS 1st Session S. 391 IN THE SENATE OF THE UNITED STATES February 27, 2013 Mr. Baucus (for himself and Mr. Hatch ) 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 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.