Addition of vaccines against seasonal influenza to list of taxable vaccines

(a)

In general

Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by inserting or any other vaccine against seasonal influenza before the period. (b)

Effective date

(1)

Sales, etc

The amendment made by this section shall apply to sales and uses on or after the later of— (A)the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or (B)the date on which the Secretary of Health and Human Services lists any vaccine against seasonal influenza (other than any vaccine against seasonal influenza listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. (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.