[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1817 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                S. 1817

    To amend the Internal Revenue Code of 1986 to include influenza 
          vaccines in the Vaccine Injury Compensation Program.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 4, 2003

 Mr. Santorum 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 influenza 
          vaccines in the Vaccine Injury Compensation Program.

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

SECTION 1. REVENUE MEASURE TO APPLY TO INFLUENZA VACCINE.

    (a) In General.--Section 4132(a)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
                    ``(M) Any vaccine against influenza.''.
    (b) Effective Date.--
            (1) Sales, etc.--The amendment made by subsection (a) shall 
        apply to sales and uses beginning on July 1, 2004.
            (2) Deliveries.--For purposes of paragraph (1) and section 
        4132 of the Internal Revenue Code of 1986, in the case of sales 
        before the date described in paragraph (1) for which delivery 
        is made on or after such date, the delivery date shall be 
        considered the sale date.
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