Page:United States Statutes at Large Volume 118.djvu/1674

 118 STAT. 1644 PUBLIC LAW 108–357—OCT. 22, 2004 (1) SALES, ETC.—The amendments made by subsection (a) shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act. (2) DELIVERIES.—For purposes of paragraph (1) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such paragraph for which delivery is made after such date, the delivery date shall be considered the sale date. SEC. 890. ADDITION OF VACCINES AGAINST INFLUENZA TO LIST OF TAXABLE VACCINES. (a) IN GENERAL.—Section 4132(a)(1) (defining taxable vaccine), as amended by this Act, is amended by adding at the end the following new subparagraph: ‘‘(N) Any trivalent vaccine against influenza.’’. (b) EFFECTIVE DATE.— (1) SALES, ETC.—The amendment made by this section shall apply to sales and uses on or after the later of— (A) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or (B) the date on which the Secretary of Health and Human Services lists any vaccine against influenza for purposes of compensation for any vaccine related injury or death through the Vaccine Injury Compensation Trust Fund. (2) DELIVERIES.—For purposes of paragraph (1) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such paragraph for which delivery is made after such date, the delivery date shall be considered the sale date. SEC. 891. EXTENSION OF IRS USER FEES. (a) IN GENERAL.—Section 7528(c) (relating to termination) is amended by striking ‘‘December 31, 2004’’ and inserting ‘‘September 30, 2014’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to requests after the date of the enactment of this Act. SEC. 892. COBRA FEES. (a) USE OF MERCHANDISE PROCESSING FEE.—Section 13031(f) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(f)) is amended— (1) in paragraph (1), by aligning subparagraph (B) with subparagraph (A); and (2) in paragraph (2), by striking ‘‘commercial operations’’ and all that follows through ‘‘processing.’’ and inserting ‘‘cus toms revenue functions as defined in section 415 of the Home land Security Act of 2002 (other than functions performed by the Office of International Affairs referred to in section 415(8) of that Act), and for automation (including the Automation Commercial Environment computer system), and for no other purpose. To the extent that funds in the Customs User Fee Account are insufficient to pay the costs of such customs rev enue functions, customs duties in an amount equal to the amount of such insufficiency shall be available, to the extent 26 USC 7528 note. 26 USC 4132 note. Applicability.

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