§ 4131. Imposition of tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1987

   Pub. L. 100–203 title IX § 9201(a) · 101 Stat. 1330

   Enacted · 26 U.S.C. § 4131

   Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–327

   Source evidence

   Code source credit
   Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–327

   Enacted provision · exact public law section
   (a) In General.— Chapter 32 of the Internal Revenue Code of 1986 (relating to manufacturers excise taxes) is amended by inserting after subchapter B the following new subchapter: “Subchapter C— Certain Vaccines “Sec. 4131. Imposition of tax. “Sec. 4132. Definitions and special rules. “SEC. 4131. IMPOSITION OF TAX. “(a) General Rule.— There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof. “(b) Amount of Tax.— “(1) In General.— The amount of the tax imposed by subsecretion (a) shall be determined in accordance with the following table: “If the taxable vaccine is: The tax per dose is: DPT vaccine ............................... $4.56 DT vaccine ............................... 0.06 MMR vaccine ............................... 4.44 Polio vaccine ............................... 0.29 “(2) Combinations of vaccines.— If any taxable vaccine is included in more than 1 category of vaccines in the table contained in paragraph (1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts determined under such table for each category in which such vaccine is so included. “(c) Termination of Tax if Amounts Collected Exceed Projected Fund Liability.— “(1) In general.— If the Secretary estimates under paragraph (3) that the Vaccine Injury Compensation Trust Fund would not have a negative projected balance were the tax imposed by this section to terminate as of the close of any applicable date, no tax shall be imposed by this section after such date. “(2) Applicable date.— For purposes of paragraph (1), the term ‘applicable date’ means— “(A) the close of any calendar quarter ending on or after December 31, 1992, and “(B) the 1st date on which petitions may not be filed under section 2111 and 2111(a) of the Public Health Service reason of section 2134 of such Act and each date thereafter. “(3) Estimates by secretary.— “(A) In general.— The Secretary shall estimate the projected balance of the Vaccine Injury Compensation Trust Fund as of— “(i) the close of each calendar quarter ending on or after December 31, 1992, and “(ii) such other times as are appropriate in the case of applicable dates described in paragraph (2)(B). “(B) Determination of projected balance.— In determining the projected balance of the Fund as of any date, the Secretary shall assume that— “(i) the tax imposed by this section will not apply a after such date, and “(ii) there shall be paid from such Trust Fund all claims made or to be made against such Trust Fund— “(I) with respect to vaccines administered before October 1, 1992, in the case of an applicable date described in paragraph (2)(A), or “(II) with respect to petitions filed under section 2111 or section 2111(a) of the Public Health Service Act, in the case of an applicable date described in paragraph (2)(B). “SEC. 4132. DEFINITIONS AND SPECIAL RULES. “(a) Definitions Relating to Taxable Vaccines.— For purposes of this subchapter— “(1) Taxable vaccine.— The term ‘taxable vaccine’ means any vaccine— “(A) which is listed in the table contained in section 4131(b)(1), and “(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. “(2) DPT vaccine.— The term ‘DPT vaccine’ means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. “(3) DT vaccine.— The term ‘DT vaccine’ means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid. “(4) MMR vaccine.— The term “MMR vaccine” means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella. “(5) Polio vaccine.— The term ‘polio vaccine’ means any vaccine containing polio virus. “(6) Vaccine.— The term ‘vaccine’ means any substance designed to be administered to a human being for the prevention of 1 or more diseases. “(7) United states.— The term ‘United States’ has the meaning given such term by section 4612(a)(4). “(8) Importer.— The term ‘importer’ means the person entering the vaccine for consumption, use, or warehousing. “(b) Credit or Refund Where Vaccine Returned to Manufacturer, Etc., or Destroyed.— “(1) In general.— Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is— “(A) returned (other than for resale) to the person who paid such tax, or “(B) destroyed, the Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine. “(2) Claim must be filed within 6 months.— Paragraph (1) shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed. “(3) Condition of allowance of credit or refund.— No credit or refund shall be allowed or made under paragraph (1) with respect to any vaccine unless the person who paid the tax establishes that he— “(A) has repaid or agreed to repay the amount of the tax to the ultimate purchaser of the vaccine, or “(B) has obtained the written consent of such purchaser to the allowance of the credit or the making of the refund. “(4) Tax imposed only once.— No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded. “(c) Other Special Rules.— “(1) Fractional part of a dose.— In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose. “(2) Disposition of revenues from puerto rico and the virgin islands.— The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131.”

2. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13421(a) · 107 Stat. 312

   Amended · 26 U.S.C. § 4131(c)

   Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts collected exceeded projected fund liability

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts collected exceeded projected fund liability.

   Enacted provision · exact public law section
   (a) Tax.— Subsection (c) of section 4131 (relating to tax on certain vaccines) is amended to read as follows: “(c) Application of Section.— The tax imposed by this section shall apply— “(1) after December 31, 1987, and before January 1, 1993, and “(2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.”

3. 1997

   Pub. L. 105–34 title IX § 904(a) · 111 Stat. 788

   Amended · 26 U.S.C. § 4131(b)

   Pub. L. 105–34 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 105–34 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:

   “(b) Amount of Tax.— “(1) In general.—The amount of the tax imposed by subsection (a) shall be determined in accordance with the following table: “(2) Combinations of vaccines.—If any taxable vaccine is included in more than 1 category of vaccines in the table contained in paragraph (1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts determined under such table for each category in which such vaccine is so included.”

   Enacted provision · exact public law section
   (a) In General.— Subsection (b) of section 4131 is amended to read as follows: “(b) Amount of Tax.— “(1) In general.— The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine. “(2) Combinations of vaccines.— If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.”.

   Effective date note
   Pub. L. 105–34, title IX, § 904(d), Aug. 5, 1997, 111 Stat. 874, provided that: “The amendments made by this section [amending this section and section 4132 of this title] shall take effect on the day after the date of the enactment of this Act [Aug. 5, 1997].”

3 of 3 references resolved to an enrolled provision