[113th Congress Public Law 15]
[From the U.S. Government Printing Office]



[[Page 127 STAT. 476]]

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. <<NOTE: June 25, 2013 -  [H.R. 475]>> 

    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 <<NOTE: 26 USC 4132.>>  is amended by 
inserting ``or any other vaccine against seasonal influenza'' before the 
period.

    (b) <<NOTE: Applicability. 26 USC 4132 note.>>  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.

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