I 115th CONGRESS 2d Session H. R. 4993 IN THE HOUSE OF REPRESENTATIVES February 8, 2018 Mr. Kelly of Pennsylvania (for himself and Mr. Higgins of New York ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to authorize the designation of additional taxable vaccines.

1. Short title This Act may be cited as the Vaccine Access Improvement Act of 2018 . 2. Authorization of designation of additional taxable vaccines (a) In general Section 4132(a) of the Internal Revenue Code of 1986 is amended— (1) by adding at the end of paragraph (1) the following new subparagraph: (Q) Any other vaccine designated by the Secretary of Health and Human Services for purposes of this subchapter. ; and (2) by adding at the end the following new paragraph: (5) Effective date of designations Any designation made under paragraph (1)(Q) shall apply to sales and uses on or after the date of such designation. In the case of the sale of a vaccine before the date of the designation of such vaccine under such paragraph for which delivery is made on or after such date, the delivery date shall be treated as the sale date. . (b) Effective date The amendments made by this section shall apply to vaccines designated after the date of the enactment of this Act.