Section 1 Short title
This Act may be cited as the “Vaccine Access Improvement Act of 2018”.
Vaccine Access Improvement Act of 2018
A BILL
To amend the Internal Revenue Code of 1986 to authorize the designation of additional taxable vaccines.
Sec. 2 Authorization of designation of additional taxable vaccines
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.”
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.”
Effective date— The amendments made by this section shall apply to vaccines designated after the date of the enactment of this Act.