§ 9510. Vaccine Injury Compensation Trust Fund

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 § 9202(a) · 101 Stat. 1330

   Enacted · 26 U.S.C. § 9510

   Added Pub. L. 100–203, title IX, § 9202(a), Dec. 22, 1987, 101 Stat. 1330–330

   Source evidence

   Code source credit
   Added Pub. L. 100–203, title IX, § 9202(a), Dec. 22, 1987, 101 Stat. 1330–330

   Enacted provision · exact public law section
   (a) In General.— Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to trust fund code) is amended by adding at the end thereof the following new section: “SEC. 9510. VACCINE INJURY COMPENSATION TRUST FUND. “(a) Creation of Trust Fund.— There is established in the Treasury of the United States a trust fund to be known as the ‘Vaccine Injury Compensation Trust Fund’, consisting of such amounts as may be credited to such Trust Fund as provided in section 9602(b). “(b) Transfers to Trust Fund.— “(1) In general.— There are hereby appropriated to the Vaccine Injury Compensation Trust Fund amounts equivalent to the net revenues received in the Treasury from the tax imposed by section 4131 (relating to tax on certain vaccines). “(2) Net revenues.— For purposes of paragraph (1), the term ‘net revenues’ means the amount estimated by the Secretary based on the excess of— “(A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over “(B) the decrease in the tax imposed by chapter 1 resulting from the tax imposed by section 4131. “(c) Expenditures from Trust Fund.— “(1) In general.— Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on the date of the enactment of this section) for vaccine-related injury or death with respect to vaccines administered after September 30, 1988, and before October 1, 1992. “(2) Transfers for certain repayments.— “(A) In general.— The Secretary shall pay from time to time from the Vaccine Injury Compensation Trust Fund into the general fund of the Treasury amounts equivalent to amounts paid under section 4132(b) and section 6416 with respect to the taxes imposed by section 4131. “(B) Transfers based on estimates.— Transfers under subparagraph (A) shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. “(d) Liability of United States Limited to Amount in Trust Fund.— “(1) General rule.— Any claim filed against the Vaccine Injury Compensation Trust Fund may be paid only out of such Trust Fund. “(2) Coordination with other provisions.— Nothing in the National Childhood Vaccine Injury Act of 1986 (or in any amendment made by such Act) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Vaccine Injury Compensation Trust Fund. “(3) Order in which unpaid claims to be paid.— If at any time the Vaccine Injury Compensation Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1) be paid in full in the order in which they are finally determined.”

2. 1988

   Technical and Miscellaneous Revenue Act of 1988

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

   Inserted · 26 U.S.C. § 9510(a)

   Pub. L. 100–647 inserted “appropriated or” before “credited” and “this section or” before “section 9602(b)”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 100–647 inserted “appropriated or” before “credited” and “this section or” before “section 9602(b)”.

   Enacted provision · exact public law section
   (b) Subsection (a) of section 9510 of the 1986 Code is amended— (1) by inserting “appropriated or” before “credited”, and (2) by inserting “this section or” before “section 9602(b)”.

3. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7841(g)(1) · 103 Stat. 2106

   Inserted · 26 U.S.C. § 9510(c)(1)

   Pub. L. 101–239 inserted before period at end “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 101–239 inserted before period at end “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”.

   Enacted provision · exact public law section
   (1) In general.— Paragraph (1) of section 9510(c) (relating to expenditures from Vaccine Injury Compensation Trust Fund) is amended by inserting before the period at the end thereof the following: “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”.

4. 1993

   Revenue Reconciliation Act of 1993

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

   Struck · 26 U.S.C. § 9510(c)(1)

   Pub. L. 103–66 struck out “and before October 1, 1992,” after “September 30, 1988,”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 103–66 struck out “and before October 1, 1992,” after “September 30, 1988,”.

   Enacted provision · exact public law section
   (b) 26 USC 9510. Trust Fund.— Paragraph (1) of section 9510(c) (relating to expenditures from Vaccine Injury Compensation Trust Fund) is amended by striking “and before October 1, 1992,”.

5. 1998

   Pub. L. 105–277 § 4003(d)(2) · 112 Stat. 2681

   Added · 26 U.S.C. § 9510(b)(3)

   Pub. L. 105–277, § 4003(d)(2), added par. (3)

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 105–277, § 4003(d)(2), added par. (3).

   Enacted provision · exact public law section
   (2) Section 9510(b) of the 1986 Code is amended by adding at the end the following new paragraph: “(3) Limitation on transfers to vaccine injury compensation trust fund.— No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— “(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and “(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.”.

   Effective date note
   Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

6. 1998

   Pub. L. 105–277 § 1504(a)(2) · 112 Stat. 2681

   Repealed · 26 U.S.C. § 9510(b)(3)

   Pub. L. 105–277, § 1504(a)(2), which directed amendment of subsec. (b) by adding a new par. (3) 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, § 1504(a)(2), which directed amendment of subsec. (b) by adding a new par. (3) at the end, was repealed by Pub. L. 106–170, § 523(b)(1).

   Enacted provision · exact public law section
   (2) Section 9510(b) of the 1986 Code is amended by adding at the end the following new paragraph: “(3) Limitation on transfers to vaccine injury compensation trust fund.— No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— “(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and “(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.”.

   Effective date note
   Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

7. 1998

   Pub. L. 105–277 § 4003(d)(1) · 112 Stat. 2681

   Amended · 26 U.S.C. § 9510(c)(1)

   Pub. L. 105–277, § 4003(d)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on the date of the enactment of this section) for vaccine-related injury or death with respect to vaccines administered after September 30, 1988, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 105–277, § 4003(d)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on the date of the enactment of this section) for vaccine-related injury or death with respect to vaccines administered after September 30, 1988, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.”

   Enacted provision · exact public law section
   (1) Paragraph (1) of section 9510(c) of the 1986 Code is amended to read as follows: Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for— “(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on August 5, 1997) for vaccine-related injury or death with respect to any vaccine— “(i) which is administered after September 30, 1988, and “(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time compensation is paid under such subtitle 2, or “(B) the payment of all expenses of administration (but not in excess of $9,500,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.”.

   Effective date note
   Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

8. 1998

   Pub. L. 105–277 § 1504(a)(1) · 112 Stat. 2681

   Repealed · 26 U.S.C. § 9510(c)(1)

   Pub. L. 105–277, § 1504(a)(1), which directed the general amendment of par. (1), 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, § 1504(a)(1), which directed the general amendment of par. (1), was repealed by Pub. L. 106–170, § 523(b)(1).

   Enacted provision · exact public law section
   (1) Paragraph (1) of section 9510(c) of the 1986 Code is 26 USC 9510. amended to read as follows: “(1) In general.— Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for— “(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on August 6, 1997) for vaccine-related injury or death with respect to any vaccine— “(i) which is administered after September 30, 1988, and “(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time the vaccine was administered, or “(B) the payment of all expenses of administration incurred by the Federal Government in administering such subtitle.”.

   Effective date note
   Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

9. 1999

   Tax Relief Extension Act of 1999

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

   Repealed · 26 U.S.C. § 9510(b)(3)

   Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(2). See 1998 Amendment note below

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(2). 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.

   Effective date note
   Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

10. 1999

    Tax Relief Extension Act of 1999

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

    Repealed · 26 U.S.C. § 9510(c)(1)

    Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(1). See 1998 Amendment note below

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(1). 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.

    Effective date note
    Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

11. 1999

    Tax Relief Extension Act of 1999

    Pub. L. 106–170 § 523(b)(2) · 113 Stat. 1860

    Substituted · 26 U.S.C. § 9510(c)(1)(A)

    Pub. L. 106–170, § 523(b)(2), substituted “December 31, 1999” for “August 5, 1997”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A). Pub. L. 106–170, § 523(b)(2), substituted “December 31, 1999” for “August 5, 1997”.

    Enacted provision · exact public law section
    (2) Subparagraph (A) of section 9510(c)(1) of such Code is amended by striking “August 5, 1997” and inserting 26 USC 9510. “December 31, 1999”.

    Effective date note
    Amendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.

12. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s318)(f) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 9510(c)(1)(A)

    Pub. L. 106–554 substituted “October 18, 2000” for “December 31, 1999”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(A). Pub. L. 106–554 substituted “October 18, 2000” for “December 31, 1999”.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

12 of 12 references resolved to an enrolled provision