(a) General rule There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
Cited by 2
(b) Amount of tax
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:
- 1997 “(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:
“(2) Combinations of vaccines.—If any taxable vaccine is 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.”
(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.
(c) Application of section The tax imposed by this section shall apply—
Amended 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts collected exceeded projected fund liability.
(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.