Page:United States Statutes at Large Volume 101 Part 2.djvu/1122

 101 STAT. 1330-328 26 USC 4131.

PUBLIC LAW 100-203—DEC. 22, 1987

"SEC. 4131. IMPOSITION OF TAX.

"(a) GENERAL RULE,—There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof. "(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:

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'••" ^''' "•'••• "If the taxable vaccine is: t DPT vaccine DT vaccine ,, MMR vaccine • I.« Polio vaccine

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The tax per dose is: $4.56 0.06 4.44 0.29.

"(2) COMBINATIONS OF VACCINES.—If any taxable vaccine is

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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.

"(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.

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"(2) APPLICABLE DATE.—For purposes of paragraph (1), the

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term 'applicable date' means— "(A) the close of any calendar quarter ending on or after December 31, 1992, and '•I© i^"(B) the 1st date on which petitions may not be filed under section 2111 and 2111(a) of the Public Health Service V;•>;; ^^^ ^y reason of section 2134 of such Act and each date ,r,.,,- J,j thereafter.

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"(3) E S T I M A T E S 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). •I* "(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 a after such date, and "(ii) there shall be paid from such Trust Fund all ^ ^.r'Sf T^ claims made or to be made against such Trust Fund— I^ ,..-.. 1 { ttQ^ ^j^j^ 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).
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