[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4553 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4553

To amend the Internal Revenue Code of 1986 to provide that the vaccine 
       excise tax shall apply to any vaccine against hepatitis A.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 2002

Mr. Lewis of Kentucky (for himself, Mr. Tanner, Mr. Hayworth, Ms. Dunn 
  of Washington, Mr. Herger, and Mr. Blunt) 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 provide that the vaccine 
       excise tax shall apply to any vaccine against hepatitis A.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. VACCINE TAX TO APPLY TO HEPATITIS A VACCINE.

    (a) In General.--Paragraph (1) of section 4132(a) (defining taxable 
vaccine) is amended by redesignating subparagraphs (I), (J), (K), and 
(L) as subparagraphs (J), (K), (L), and (M), respectively, and by 
inserting after subparagraph (H) the following new subparagraph:
                    ``(I) Any vaccine against hepatitis A.''
    (b) Effective Date.--
            (1) Sales.--The amendment made by this section shall apply 
        to vaccine sales after the date of the enactment of this Act.
            (2) Deliveries.--For purposes of subparagraph (A), in the 
        case of sales on or before the date of the enactment of this 
        Act for which delivery is made after such date, the delivery 
        date shall be considered the sale date.
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