Page:United States Statutes at Large Volume 111 Part 1.djvu/897

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 873 SEC. 902. REPEAL OF TAX ON DIESEL FUEL USED IN RECREATIONAL BOATS. (a) IN GENERAL. —Subparagraph (B) of section 6421(e)(2) (defining off-highway business use) is amended by striking clauses (iii) and (iv). (b) CONFORMING AMENDMENTS.— (1) Subparagraph (A) of section 4041(a)(1) is amended— (A) by striking ", a diesel-powered train, or a dieselpowered boat" each place it appears and inserting "or a diesel-powered train", and (B) by striking 'Vehicle, train, or boat" and inserting 'Vehicle or train". (2) Paragraph (1) of section 4041(a) is amended by striking subparagraph (D). (3) Paragraph (3) of section 4083(a) is amended by striking ", a diesel-powered train, or a diesel-powered boat" and inserting "or a diesel-powered train". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 404i shall take effect on January 1, 1998. note. SEC. 903. CONTINUED APPLICATION OF TAX ON IMPORTED RECYCLED HALON-1211. (a) IN GENERAL. — Paragraph (1) of section 4682(d) is amended by striking "recycled halon" and inserting "recycled Halon-1301 or recycled Halon-2402". (b) EFFECTIVE DATE.— The amendment made by subsection (a) 26 USC 4682 shall take effect on the date of the enactment of this Act. note. SEC. 904. UNIFORM RATE OF TAX ON VACCINES. (a) IN GENERAL.— Subsection (b) of section 4131 is amended to read as follows: "(b) AMOUNT OF TAX. — "(1) IN GENERAL.— The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine. "(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.". (b) TAXABLE VACCINES. — Paragraph (1) of section 4132(a) is amended to read as follows: "(1) TAXABLE VACCINE.—The term 'taxable vaccine' means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing: "(A) Any vaccine containing diphtheria toxoid. "(B) Any vaccine containing tetanus toxoid. "(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. "(D) Any vaccine against measles. "(E) Any vaccine against mumps. "(F) Any vaccine against rubella. "(G) Any vaccine containing polio virus. "(H) Any HIB vaccine. "(I) Any vaccine against hepatitis B. "(J) Any vaccine against chicken pox.". 39-194O-97-29;QL3Parti

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