[United States Statutes at Large, Volume 127, 113th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 113-15
113th Congress

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.

Approved June 25, 2013.

LEGISLATIVE HISTORY--H.R. 475:
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CONGRESSIONAL RECORD, Vol. 159 (2013):
June 18, considered and passed House.
June 19, considered and passed Senate.