[Federal Register Volume 62, Number 196 (Thursday, October 9, 1997)]
[Notices]
[Page 52724]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-26706]


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DEPARTMENT OF HEALTH AND HUMAN SERVICES

Health Resources and Services Administration


National Vaccine Injury Compensation Program: Excise Tax Revision 
and Coverage of New Vaccines

AGENCY: Health Resources and Services Administration, HHS.

ACTION: Notice.

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SUMMARY: On August 5, 1997, the President signed Pub. L. 105-32, the 
``Taxpayer Relief Act of 1997,'' containing amendments to revise the 
excise tax structure to a flat rate of 75 cents per dose for each 
vaccine covered under the National Vaccine Injury Compensation Program 
(VICP). The amendments also make effective the coverage of three new 
vaccines under the VICP.
    The VICP, established by Subtitle 2 of Title XXI of the Public 
Health Service Act (the Act), provides a system of no-fault 
compensation for certain individuals who have been injured by specific 
childhood vaccines. The Vaccine Injury Table (the Table), included in 
the Act, establishes presumptions about causation of certain illnesses 
and conditions which are used by the U.S. Court of Federal Claims to 
adjudicate petitions. The Act provides that a revision to the Table, 
based on the addition of new vaccines under section 2114(e) of the Act, 
shall take effect upon the effective date of a tax enacted to provide 
funds for compensation for injuries from vaccines that are added to the 
Table. See section 13632(a)(3) of the Omnibus Budget Reconciliation Act 
of 1993, Pub. L. 103-66 enacted August 10, 1993.

EFFECTIVE DATE: August 6, 1997.

FOR FURTHER INFORMATION CONTACT: Thomas E. Balbier, Jr., Director, 
Division of Vaccine Injury Compensation, Bureau of Health Professions, 
(301) 443-6593.

SUPPLEMENTARY INFORMATION: Section 904(a) of the Taxpayer Relief Act of 
1997 provides that the excise tax on all covered vaccines is 75 cents 
per dose and that combinations of vaccines are subject to an excise tax 
which is the sum of the amounts for each vaccine included in the 
combination.
    On February 20, 1997, a Final rule was published in the Federal 
Register (62 FR 7685) announcing the addition of hepatitis B, Hib, and 
varicella vaccines to the Table. The Final rule states in 
Sec. 100.3(c)(2) that the inclusion of hepatitis B, Hib, and varicella 
vaccines and other new vaccines (Items VIII, IX, X, XI and XII of the 
Table) will be effective on the effective date of a tax enacted to 
provide funds for compensation paid with respect to such vaccines.
    Section 904(b) of the Taxpayer Relief Act of 1997 provides for an 
excise tax for these three new vaccines, effective August 6, 1997, and 
this notice serves as an announcement of such a tax. Accordingly, 
petitions for compensation for injuries or deaths related to hepatitis 
B, Hib, and varicella vaccines may now be filed under the VICP. In 
accordance with section 2116(b) of the Act, for injuries or deaths that 
occurred before August 6, 1997, for these three vaccines, petitions may 
be filed no later than August 6, 1999, provided that the injury or 
death occurred no earlier than August 6, 1989.
    A document will be published in the Federal Register to amend the 
CFR to include a date certain (August 6, 1997) in Sec. 100.3(c), so 
that there will be no uncertainty as to the coverage of these three 
vaccines.

    Dated: October 2, 1997.
Claude Earl Fox,
Acting Administrator.
[FR Doc. 97-26706 Filed 10-8-97; 8:45 am]
BILLING CODE 4160-15-P