[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1008 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                S. 1008

    To amend the Internal Revenue Code of 1986 to add meningococcal 
 vaccines to the list of taxable vaccines for purposes of the Vaccine 
                    Injury Compensation Trust Fund.


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                   IN THE SENATE OF THE UNITED STATES

                              May 12, 2005

 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 add meningococcal 
 vaccines to the list of taxable vaccines for purposes of the Vaccine 
                    Injury Compensation Trust Fund.

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

SECTION 1. ADDITION OF MENINGOCOCCAL VACCINES TO LIST OF TAXABLE 
              VACCINES.

    (a) In General.--Section 4132(a)(1) of the Internal Revenue Code of 
1986 (defining taxable vaccine) is amended by adding at the end the 
following new subparagraph:
                    ``(O) Any meningococcal vaccine.''.
    (b) Effective Date.--
            (1) Sales, etc.--The amendment made by this section shall 
        apply to sales and uses on or after the first day of the first 
        month which begins more than 4 weeks after the date of the 
        enactment of this Act.
            (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.
                                 <all>