Page:United States Statutes at Large Volume 107 Part 1.djvu/592

 107 STAT. 566 PUBLIC LAW 103-66—AUG. 10, 1993 "(1) after December 31, 1987, and before January 1, 1993, and "(2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993." 26 USC 9510. (b) TRUST FUND.—Paragraph (1) of section 9510(c) (relating to expenditures from Vaccine Ii\jury Compensation Trust Fund) is amended by striking "and before October 1, 1992,". 26 USC 4131 (c) FLOOR STOCKS TAX.— ^°^^- (1) IMPOSITION OF TAX.— On any taxable vaccine— (A) which was sold by the manufacturer, producer, or importer on or before the date of the enactment of this Act, (B) on which no tax was imposed by section 4131 of the Internal Revenue Code of 1986 (or, if such tax was imposed, was credited or refunded), and (C) which is held on such date by any person for sale or use, there is hereby imposed a tax in the amount determined under section 4131(b) of such Code. (2) LIABILITY FOR TAX AND METHOD OF PAYMENT. — (A) LIABILITY FOR TAX.— The person holding any taxable vaccine to which the tax imposed by paragraph (1) applies shall be liable for such tax. (B) METHOD OF PAYMENT. —The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. (C) TIME FOR PAYMENT. —The tax imposed by paragraph (1) shall be paid on or before the last day of the 6th month beginning after the date of the enactment of this Act. (3) DEFINITIONS.— For purposes of this subsection, terms used in this subsection which are also used in section 4131 of such Code shall have the respective meanings such terms have in such section. (4) OTHER LAWS APPLICABLE.— Al l provisions of law, including penalties, applicable with respect to the taxes imposed by section 4131 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 4131. SEC. 13422. CONTINUATION COVERAGE UNDER GROUP HEALTH PLANS OF COSTS OF PEDIATRIC VACCINES. (a) IN GENERAL. —Paragraph (1) of section 4980B(f) is amended by inserting ''the coverage of the costs of pediatric vaccines (as defined under section 2162 of the Public Health Service Act) is not reduced below the coverage provided by the plan as of May 1, 1993, and only iT after "only iT. 26 USC 4980B (b) EFFECTIVE DATE. — The amendment made by subsection (a) ^°^^- shall apply with respect to plan years beginning after the date of the enactment of this Act.

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