[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 475 Enrolled Bill (ENR)]

        H.R.475

                     One Hundred Thirteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Thursday,
           the third day of January, two thousand and thirteen


                                 An Act


 
 To amend the Internal Revenue Code of 1986 to include vaccines against 
      seasonal influenza within the definition of taxable vaccines.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. 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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.