Vaccine Access Improvement Act of 2021

I 117TH CONGRESS 1ST SESSION H. R. 3656 To amend the Internal Revenue Code of 1986 to provide authority to add additional vaccines to the list of taxable vaccines. IN THE HOUSE OF REPRESENTATIVES JUNE 1, 2021 Mr. DOGGETT (for himself and Mr. KELLY of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide authority to add additional vaccines to the list of taxable vaccines. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Vaccine Access Im- 4 provement Act of 2021’’. 5 SEC. 2. ADDITION OF NEW VACCINES TO LIST OF TAXABLE 6 VACCINES. 7 (a) IN GENERAL.—Section 4132(a)(1) of the Internal 8 Revenue Code of 1986 is amended by adding at the end 9 the following new subparagraph: 10 VerDate Sep 11 2014 02:31 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3656.IH H3656 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3656 IH ‘‘(Q) Any vaccine which is not described in 1 any other subparagraph of this paragraph and 2 which is included on the Vaccine Injury Table 3 under section 2114 of the Public Health Service 4 Act.’’. 5 (b) NOTIFICATION.—Not later than 30 days after the 6 Secretary of Health and Human Services adds a vaccine 7 to the Vaccine Injury Table pursuant of section 2114 of 8 the Public Health Service Act (42 U.S.C. 300aa–14), the 9 Secretary shall notify the Secretary of the Treasury, the 10 Committee on Health, Education, Labor, and Pensions of 11 the Senate, the Committee on Finance of the Senate, the 12 Committee on Energy and Commerce of the House of 13 Representatives, and the Committee on Ways and Means 14 of the House of Representatives of such designation. 15 (c) EFFECTIVE DATE.— 16 (1) SALES, ETC.—The amendment made by 17 subsection (a) shall apply to sales and uses on or 18 after the date on which the Secretary of Health and 19 Human Services lists any new vaccine pursuant to 20 section 2114 of the Public Health Service Act (42 21 U.S.C. 300aa–14) for purposes of compensation for 22 any vaccine-related injury or death through the Vac- 23 cine Injury Compensation Trust Fund. 24 VerDate Sep 11 2014 02:31 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3656.IH H3656 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3656 IH (2) DELIVERIES.—For purposes of paragraph 1 (1) and section 4131 of the Internal Revenue Code 2 of 1986, in the case of sales on or before the effec- 3 tive date described in such paragraph for which de- 4 livery is made after such date, the delivery date shall 5 be considered the sale date. 6 Æ VerDate Sep 11 2014 02:31 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3656.IH H3656 kjohnson on DSK79L0C42PROD with BILLS