§ 4132. Definitions and special rules

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. § 4132

   Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–329

   Source evidence

   Code source credit
   Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–329

   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. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 title II § 2006(a) · 102 Stat. 3342

   1. Added · 26 U.S.C. § 4132(c)

      Pub. L. 100–647 added pars. (1) and (2)

   2. Redesignated · 26 U.S.C. § 4132(c)

      Pub. L. 100–647 redesignated former pars. (1) and (2) as (3) and (4), respectively

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 100–647 added pars. (1) and (2) and redesignated former pars. (1) and (2) as (3) and (4), respectively.

   Enacted provision · exact public law section
   (a) Subsection (c) of section 4132 of the 1986 Code (relating to imposition of tax on certain vaccines) is amended by redesignating paragraphs (1) and (2) as paragraphs (3) and (4), respectively, and by inserting before paragraph (3) (as so redesignated) the following new paragraphs: “(1) Certain uses treated as sales.— Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer. “(2) Treatment of vaccines shipped to united states possessions.— Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States.”

3. 1997

   Pub. L. 105–34 § 904(b) · 111 Stat. 788

   Amended · 26 U.S.C. § 4132(a)(1)

   Pub. L. 105–34, § 904(b), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “The term ‘taxable vaccine’ means any vaccine—

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 105–34, § 904(b), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “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.”

   Enacted provision · exact public law section
   (b) Taxable Vaccines.— Paragraph (1) of section 4132(a) is amended to read as follows: “(1) Taxable vaccine.— The term ‘taxable vaccine’ means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing: “(A) Any vaccine containing diphtheria toxoid. “(B) Any vaccine containing tetanus toxoid. “(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. “(D) Any vaccine against measles. “(E) Any vaccine against mumps. “(F) Any vaccine against rubella. “(G) Any vaccine containing polio virus. “(H) Any HIB vaccine. “(I) Any vaccine against hepatitis B. “(J) Any vaccine against chicken pox.”.

4. 1997

   Pub. L. 105–34 § 904(c) · 111 Stat. 788

   1. Redesignated · 26 U.S.C. § 4132(a)(2)(8)

      Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively

   2. Struck · 26 U.S.C. § 4132(a)(2)(8)

      Pub. L. 105–34, § 904(c), struck out former pars. (2) to (5) which read as follows:

   Source evidence

   Code amendment note
   Subsec. (a)(2) to (8). Pub. L. 105–34, § 904(c), redesignated pars. (6) to (8) as (2) to (4), respectively, and struck out former pars. (2) to (5) which read as follows:

   “(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.”

   Enacted provision · exact public law section
   (c) Conforming Amendment.— Subsection (a) of section 4132 is amended by striking paragraphs (2), (3), (4), and (5) and by redesignating paragraphs (6) through (8) as paragraphs (2) through (4), respectively.

5. 1998

   Pub. L. 105–277 § 3002(a) · 112 Stat. 2681

   Added · 26 U.S.C. § 4132(a)(1)(K)

   Pub. L. 105–277, § 3002(a), added a subpar. (K) identical to that added by Pub. L. 105–277, § 1503(a). See below

   Source evidence

   Code amendment note
   Subsec. (a)(1)(K). Pub. L. 105–277, § 3002(a), added a subpar. (K) identical to that added by Pub. L. 105–277, § 1503(a). See below.

   Enacted provision · exact public law section
   (a) In General.— Paragraph (1) of section 4132(a) (defining taxable vaccine) is amended by adding at the end the following new subparagraph: “(K) Any vaccine against rotavirus gastroenteritis.”.

6. 1998

   Pub. L. 105–277 § 1503(a) · 112 Stat. 2681

   Repealed · 26 U.S.C. § 4132(a)(1)(K)

   Pub. L. 105–277, § 1503(a), which directed amendment of section 4132(1) by adding a new subpar. (K) at the end, was repealed by Pub. L. 106–170, § 523(b)(1)

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 105–277, § 1503(a), which directed amendment of section 4132(1) by adding a new subpar. (K) at the end, was repealed by Pub. L. 106–170, § 523(b)(1).

   Enacted provision · exact public law section
   (a) In General.— Section 4132(1) of the Internal Revenue Code 26 USC 4132. of 1986 (defining taxable vaccine) is amended by adding at the end the following new subparagraph: “(K) Any vaccine against rotavirus gastroenteritis.”.

7. 1999

   Tax Relief Extension Act of 1999

   Pub. L. 106–170 § 523(b)(1) · 113 Stat. 1860

   Repealed · 26 U.S.C. § 4132(a)(1)(K)

   Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1503(a). See 1998 Amendment note below

   Source evidence

   Code amendment note
   Subsec. (a)(1)(K). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1503(a). See 1998 Amendment note below.

   Enacted provision · exact public law section
   (1) Sections 1503 and 1504 of the Vaccine Injury Compensation Program Modification Act (and the amendments made 26 USC 4132 and note, 9510 and note. by such sections) are hereby repealed.

8. 1999

   Tax Relief Extension Act of 1999

   Pub. L. 106–170 § 523(a)(1) · 113 Stat. 1860

   Added · 26 U.S.C. § 4132(a)(1)(L)

   Pub. L. 106–170, § 523(a)(1), added subpar. (L)

   Source evidence

   Code amendment note
   Subsec. (a)(1)(L). Pub. L. 106–170, § 523(a)(1), added subpar. (L).

   Enacted provision · exact public law section
   (1) In general.— Section 4132(a)(1) of the Internal Revenue Code of 1986 (defining taxable vaccine) is amended by adding 26 USC 4132. at the end the following new subparagraph: “(L) Any conjugate vaccine against streptococcus pneumoniae.” .

9. 2004

   Pub. L. 108–357 § 889(a) · 118 Stat. 1418

   1. Added · 26 U.S.C. § 4132(a)(1)(I)(M)

      Pub. L. 108–357, § 889(a), added subpar. (I)

   2. Redesignated · 26 U.S.C. § 4132(a)(1)(I)(M)

      Pub. L. 108–357, § 889(a), redesignated former subpars. (I) to (L) as (J) to (M), respectively

   Source evidence

   Code amendment note
   Subsec. (a)(1)(I) to (M). Pub. L. 108–357, § 889(a), added subpar. (I) and redesignated former subpars. (I) to (L) as (J) to (M), respectively.

   Enacted provision · exact public law section
   (a) In General.— Paragraph (1) of section 4132(a) (defining taxable vaccine) is amended by redesignating subparagraphs (I), (J), (K), and (L) as subparagraphs (J), (K), (L), and (M), respectively, and by inserting after subparagraph (H) the following new subparagraph: “(I) Any vaccine against hepatitis A.” .

10. 2004

    Pub. L. 108–357 § 890(a) · 118 Stat. 1418

    Added · 26 U.S.C. § 4132(a)(1)(N)

    Pub. L. 108–357, § 890(a), added subpar. (N)

    Source evidence

    Code amendment note
    Subsec. (a)(1)(N). Pub. L. 108–357, § 890(a), added subpar. (N).

    Enacted provision · exact public law section
    (a) In General.— Section 4132(a)(1) (defining taxable vaccine), as amended by this Act, is amended by adding at the end the following new subparagraph: “(N) Any trivalent vaccine against influenza.” .

11. 2006

    Tax Relief and Health Care Act of 2006

    Pub. L. 109–432 div. A title IV § 408(a) · 120 Stat. 2922

    Added · 26 U.S.C. § 4132(a)(1)(O); 26 U.S.C. § 4132(a)(1)(P)

    Pub. L. 109–432 added subpars. (O) and (P)

    Source evidence

    Code amendment note
    Subsec. (a)(1)(O), (P). Pub. L. 109–432 added subpars. (O) and (P).

    Enacted provision · exact public law section
    (a) Meningococcal Vaccine.— Section 4132(a)(1) (defining taxable vaccine) is amended by adding at the end the following new subparagraph: “(O) Any meningococcal vaccine.” .

12. 2013

    Pub. L. 113–15 § 1(a) · 127 Stat. 476

    Inserted · 26 U.S.C. § 4132(a)(1)(N)

    Pub. L. 113–15 inserted “or any other vaccine against seasonal influenza” before period at end

    Source evidence

    Code amendment note
    Subsec. (a)(1)(N). Pub. L. 113–15 inserted “or any other vaccine against seasonal influenza” before period at end.

    Enacted provision · exact public law section
    (a) In General.— Subparagraph (N) of section 4132(a)(1) of the Internal Revenue Code of 1986 26 USC 4132. is amended by inserting “or any other vaccine against seasonal influenza” before the period.

    Effective date note
    Pub. L. 113–15, § 1(b), June 25, 2013, 127 Stat. 476, provided that:

15 of 15 references resolved to an enrolled provision