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Internal Revenue Code, § 4131. Imposition Of Tax

I.R.C. § 4131(a) General Rule
There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
I.R.C. § 4131(b) Amount Of Tax
I.R.C. § 4131(b)(1) In General
The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
I.R.C. § 4131(b)(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.
I.R.C. § 4131(c) Application Of Section
The tax imposed by this section shall apply—
I.R.C. § 4131(c)(1)
after December 31, 1987, and before January 1, 1993, and
I.R.C. § 4131(c)(2)
during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.
(Added by Pub. L. 100-203, title IX, 9201(a), Dec. 22, 1987, 101 Stat. 1330-327; amended by Pub. L. 103-66, title XIII, Sec. 13421(a), Aug. 10, 1993; Pub. L. 105-34, title IX, Sec. 904(a), Aug. 5, 1997, 111 Stat 788.)
BACKGROUND NOTES
AMENDMENTS
1997 - Subsec. (b). Pub. L. 105-34, Sec. 904(a), amended subsec. (b). Prior to amendment, it 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:
 

                                              The tax per
     If the taxable vaccine is:                 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.”
1993 - Subsec. (c). Pub. L. 103-66, Sec. 13421(a) amended subsec. (c). Prior to amendment, it read as follows:
“(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 Act by 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 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).”
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Sec. 904(a) of Pub. L. 105-34 effective on the day after the date of the enactment of this Act [Enacted: Aug. 5, 1997].
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Sec. 13421(a) of Pub. L. 103-66 effective on the date of the enactment of this Act [Enacted: Aug. 10, 1993].
EFFECTIVE DATE
Section 9201(d) of Pub. L. 100-203 provided that: “The amendments made by this section [enacting sections 4131 and 4132 of this title and amending sections 4221 and 6416 of this title] shall take effect on January 1, 1988.”
SALES, ETC.
Sec. 889(b) of Pub. L. 108-357 provided that:
“(1) SALES, ETC- The amendments made by subsection (a) [relating to the addition of vaccines against hepatitis A to the list of taxable vaccines] shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act.
“(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.”
SALES, ETC.
Sec. 890(b)of Pub. L. 108-357 provided that:
“(1) SALES, ETC.- The amendment made by this section [relating to the addition of vaccines against influenza to list of taxable vaccines] 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 influenza 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.”
LIMITATION ON CERTAIN CREDITS OR REFUNDS
Sec. 904(e) of Pub. L. 105-34 provided that:
“For purposes of applying section 4132(b) of the Internal Revenue Code of 1986 with respect to any claim for credit or refund filed before January 1, 1999, the amount of tax taken into account shall not exceed the tax computed under the rate in effect on the day after the date of the enactment of this Act [enacted: Aug. 5, 1997].”
PRIOR PROVISIONS
A prior subchapter C consisted of sections 4141 to 4143, 4151, and 4152 of this title.
Section 4141, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Aug. 11, 1955, ch. 805, 2(a), 69 Stat. 690; Sept. 2, 1958, Pub. L. 85-859, title I, 113(a), 72 Stat. 1278, which imposed a tax equivalent to 10 percent of selling price on radio and television receiving sets, phonographs, radio, television, and phonograph combinations, components, and phonograph records, was repealed by Pub. L. 89-44, title II, 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4142, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Sept. 2, 1958, Pub. L. 85-859, title I, 113(a), 72 Stat. 1278; Oct. 13, 1964, Pub. L. 88-653, 6(a), 78 Stat. 1086, which defined “radio and television components” and provided formula to determine selling price of rebuilt television picture tubes, was repealed by Pub. L. 89-44, title II, 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4143, Pub. L. 85-859, title I, 113(a), Sept. 2, 1958, 72 Stat. 1278, which granted an exemption for certain types of communication, detection, and navigation equipment and components, was repealed by Pub. L. 89-44, title II, 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4151, act Aug. 16, 1954, ch. 736, 68A Stat. 488, which imposed a tax equivalent to 10 percent of selling price upon the sale of musical instruments, was repealed by Pub. L. 89-44, title II, 204, June 21, 1965, 79 Stat. 140, applicable with respect to articles sold on or after June 22, 1965.
Section 4152, act Aug. 16, 1954, ch. 736, 68A Stat. 488, which related to exemption of musical instruments sold for religious or educational use, was repealed by Pub. L. 85-859, title I, 119(b)(2), Sept. 2, 1958, 72 Stat. 1286, effective on the first day of the first calendar quarter which began more than 60 days after Sept. 2, 1958.