[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1304 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1304

 To amend the Internal Revenue Code of 1986 to impose an excise tax on 
      sales of syringes and intravenous systems which do not meet 
                 antineedlestick prevention standards.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 1993

 Mr. Stark (for himself and Mr. Rangel) 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 impose an excise tax on 
      sales of syringes and intravenous systems which do not meet 
                 antineedlestick prevention standards.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) chapter 36 of 
the Internal Revenue Code of 1986 (relating to certain other excise 
taxes) is amended by inserting after subchapter D the following new 
subchapter:

                 ``SUBCHAPTER E--CERTAIN MEDICAL ITEMS

                              ``Sec. 4491. Imposition of tax.
                              ``Sec. 4492. Definitions and special 
                                        rules.

``SEC. 4491. IMPOSITION OF TAX.

    ``(a) General Rule.--There is hereby imposed on the taxable sale of 
any taxable medical item a tax of 10 cents per item.
    ``(b) Termination.--No tax shall be imposed by this section on any 
sale after December 31, 1999.

``SEC. 4492. DEFINITIONS AND SPECIAL RULES.

    ``(a) Taxable Medical Item.--For purposes of this subchapter--
            ``(1) In general.--The term `taxable medical item' means 
        any item--
                    ``(A) which is--
                            ``(i) a syringe, or
                            ``(ii) an item which is designed to be part 
                        of an intravenous system and to which a 
                        standard prescribed under paragraph (2) 
                        applies,
                    ``(B) which is manufactured or produced in the 
                United States or entered into the United States for 
                consumption, use, or warehousing, and
                    ``(C) which does not meet the applicable standard 
                prescribed under paragraph (2).
            ``(2) Antineedlestick prevention standards.--Not later than 
        the date 1 year after the date of the enactment of this 
        section, the Commissioner of the Food and Drug Administration 
        shall prescribe safety performance standards for syringes, and 
        such components of intravenous systems as such Commissioner 
        deems appropriate, for purposes of preventing accidental 
        needlestick injuries to health care providers. Not less 
        frequently than annually, such Commissioner shall review such 
        standards and make such revisions as such Commissioner may deem 
        appropriate. Before prescribing any such standards or making 
        any revisions of such standards, such Commissioner shall 
        consult with appropriate private sector experts.
            ``(3) Exemptions.--The Commissioner of the Food and Drug 
        Administration may by regulation provide for such exemptions 
        from the tax imposed by section 4491 as such Commissioner may 
        deem appropriate.
    ``(b) Taxable Sale.--For purposes of this subchapter--
            ``(1) In general.--The term `taxable sale' means any sale 
        of a taxable medical item to a health care provider for use in 
        the United States in providing health care services, but only 
        if such sale is the first sale to such a provider for such use 
        after manufacture, production, or importation.
            ``(2) Health care provider.--The term `health care 
        provider' means any person or entity (including a governmental 
        entity) which provides services covered under the insurance 
        program established by title XVIII of the Social Security Act 
        and which has a provider number issued pursuant to such 
        program.
    ``(c) Other Definitions and Special Rules.--For purposes of this 
subchapter--
            ``(1) United states.--The term `United States' has the 
        meaning given such term by section 4612(a)(4).
            ``(2) Disposition of revenues from puerto rico and the 
        virgin islands.--The provisions of subsections (a)(3) and 
        (b)(3) of section 7652 shall not apply to the tax imposed by 
        section 4491.''
    (b) The table of subchapters for chapter 36 of such Code is amended 
by inserting after the item relating to subchapter D the following new 
item:

                              ``Subchapter E. Certain medical items.''
    (c) The amendments made by this section shall apply to sales after 
December 31, 1996.

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