Vaccine Access Improvement Act of 2019

Bill: 116-s-1654
Sponsor: full_name: Sen. Casey, Robert P., Jr. [D-PA]
Introduced: 2019-05-23
Policy area: Taxation
Subjects: Health promotion and preventive care

Immunology and vaccination

Sales and excise taxes
Latest action: action_date: 2019-05-23
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-05-23
action_desc: Introduced in Senate
text: <p><b>Vaccine Access Improvement Act of 2019</b></p> <p>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.) </p>

tv_txt: II 116th CONGRESS 1st Session S. 1654 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.

1. Short title This Act may be cited as the Vaccine Access Improvement Act of 2019 . 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.