[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4993 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 4993

To amend the Internal Revenue Code of 1986 to authorize the designation 
                    of additional taxable vaccines.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 8, 2018

  Mr. Kelly of Pennsylvania (for himself and Mr. Higgins of New York) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to authorize the designation 
                    of additional taxable vaccines.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Vaccine Access Improvement Act of 
2018''.

SEC. 2. AUTHORIZATION OF DESIGNATION OF ADDITIONAL TAXABLE VACCINES.

    (a) In General.--Section 4132(a) of the Internal Revenue Code of 
1986 is amended--
            (1) by adding at the end of paragraph (1) the following new 
        subparagraph:
                    ``(Q) Any other vaccine designated by the Secretary 
                of Health and Human Services for purposes of this 
                subchapter.''; and
            (2) by adding at the end the following new paragraph:
            ``(5) Effective date of designations.--Any designation made 
        under paragraph (1)(Q) shall apply to sales and uses on or 
        after the date of such designation. In the case of the sale of 
        a vaccine before the date of the designation of such vaccine 
        under such paragraph for which delivery is made on or after 
        such date, the delivery date shall be treated as the sale 
        date.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to vaccines designated after the date of the enactment of this 
Act.
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