Vaccine Access Improvement Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 1973 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 MARCH 28, 2019 Mr. HIGGINS of New York (for himself and Mr. KELLY of Pennsylvania) in- troduced 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 2019’’. 5 VerDate Sep 11 2014 06:34 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1973.IH H1973 kjohnson on DSK79L0C42 with BILLS 2 •HR 1973 IH SEC. 2. ADDITION OF NEW VACCINES TO LIST OF TAXABLE 1 VACCINES. 2 (a) IN GENERAL.—Section 4132(a)(1) of the Internal 3 Revenue Code of 1986 is amended by adding at the end 4 the following new subparagraph: 5 ‘‘(Q) Any vaccine which is not described in 6 any other subparagraph of this paragraph and 7 which is included on the Vaccine Injury Table 8 under section 2114 of the Public Health Service 9 Act.’’. 10 (b) NOTIFICATION.—Not later than 30 days after the 11 Secretary of Health and Human Services adds a vaccine 12 to the Vaccine Injury Table pursuant of section 2114 of 13 the Public Health Service Act (42 U.S.C. 300aa–14), the 14 Secretary shall notify the Secretary of the Treasury, the 15 Committee on Health, Education, Labor, and Pensions of 16 the Senate, the Committee on Finance of the Senate, the 17 Committee on Energy and Commerce of the House of 18 Representatives, and the Committee on Ways and Means 19 of the House of Representatives of such designation. 20 (c) EFFECTIVE DATE.— 21 (1) SALES, ETC.—The amendment made by 22 subsection (a) shall apply to sales and uses on or 23 after the date on which the Secretary of Health and 24 Human Services lists any new vaccine pursuant to 25 section 2114 of the Public Health Service Act (42 26 VerDate Sep 11 2014 06:34 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1973.IH H1973 kjohnson on DSK79L0C42 with BILLS 3 •HR 1973 IH U.S.C. 300aa–14) for purposes of compensation for 1 any vaccine-related injury or death through the Vac- 2 cine Injury Compensation Trust Fund. 3 (2) DELIVERIES.—For purposes of paragraph 4 (1) and section 4131 of the Internal Revenue Code 5 of 1986, in the case of sales on or before the effec- 6 tive date described in such paragraph for which de- 7 livery is made after such date, the delivery date shall 8 be considered the sale date. 9 Æ VerDate Sep 11 2014 06:34 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1973.IH H1973 kjohnson on DSK79L0C42 with BILLS