Code Section 4132
|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|4132||*6/25/2013||Addition of Vaccines Against Seasonal Influenza to List of Taxable Vaccines||Addition of Vaccines Against Seasonal Influenza to List of Taxable Vaccines||Negligible Revenue Effect|
*Notes on Effective Date
For sales and uses, the provision is effective on or after the later of (A) the first day of the first month which begins more than four weeks after the date of enactment (June 25, 2013), or (B) the date on which the Secretary of Health and Human Services lists any vaccine against seasonal influenza (other than any vaccine against seasonal influenza listed by the Secretary prior to the date of the date of enactment) for purposes of compensation for any vaccine- related injury or death through the Vaccine Injury Compensation Trust Fund.
For deliveries, in the case of sales on or before the effective date described above for which delivery is made after such date, the de- livery date shall be considered the sale date.
Explanation of Provision
The provision changes section 4132(a)(1)(N) to include any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
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