[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4346 Engrossed Amendment House (EAH)]

<DOC>
                In the House of Representatives, U. S.,

                                                         June 24, 2022.
    Resolved, That the House agree to the amendment of the Senate to 
the bill (H.R. 4346) entitled ``An Act making appropriations for 
Legislative Branch for the fiscal year ending September 30, 2022, and 
for other purposes.'', with the following

                  HOUSE AMENDMENT TO SENATE AMENDMENT:

            In lieu of the matter proposed to be inserted by the 
      amendment of the Senate, insert the following:

SECTION 1. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) the cost of insulin, a lifesaving medication for the 
        approximately 7,400,000 Americans who need it, is often 
        prohibitive;
            (2) in 2020, nearly 1 in 6 adults reported delaying, 
        skipping, reducing the amount of, or otherwise not getting 
        prescription drugs because of the costs of the drugs; and
            (3) increased barriers to accessing necessary medication 
        can lead to lower medication use and increase in cost of 
        related hospitalizations and emergency room visits.

SEC. 2. ADDITION OF VACCINES AGAINST COVID-19 TO LIST OF TAXABLE 
              VACCINES.

    (a) In General.--Section 4132(a)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(Q) Any vaccine against COVID-19.''.
    (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 COVID-19 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.

            Attest:

                                                                 Clerk.
117th CONGRESS

  2d Session

                               H.R. 4346

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                  HOUSE AMENDMENT TO SENATE AMENDMENT