II 109th CONGRESS 1st Session S. 1008 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.

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.