
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[318(f)]]
[CITE: 26USC9510]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                       Subtitle I--Trust Fund Code
 
                       CHAPTER 98--TRUST FUND CODE
 
               Subchapter A--Establishment of Trust Funds
 
Sec. 9510. Vaccine Injury Compensation Trust Fund


(a) Creation of Trust Fund

    There is established in the Treasury of the United States a trust 
fund to be known as the ``Vaccine Injury Compensation Trust Fund'', 
consisting of such amounts as may be appropriated or credited to such 
Trust Fund as provided in this section or section 9602(b).

(b) Transfers to Trust Fund

                           (1) In general

        There are hereby appropriated to the Vaccine Injury Compensation 
    Trust Fund amounts equivalent to the net revenues received in the 
    Treasury from the tax imposed by section 4131 (relating to tax on 
    certain vaccines).

                          (2) Net revenues

        For purposes of paragraph (1), the term ``net revenues'' means 
    the amount estimated by the Secretary based on the excess of--
            (A) the taxes received in the Treasury under section 4131 
        (relating to tax on certain vaccines), over
            (B) the decrease in the tax imposed by chapter 1 resulting 
        from the tax imposed by section 4131.

     (3) Limitation on transfers to Vaccine Injury Compensation 
                                 Trust Fund

        No amount may be appropriated to the Vaccine Injury Compensation 
    Trust Fund on and after the date of any expenditure from the Trust 
    Fund which is not permitted by this section. The determination of 
    whether an expenditure is so permitted shall be made without regard 
    to--
            (A) any provision of law which is not contained or 
        referenced in this title or in a revenue Act, and
            (B) whether such provision of law is a subsequently enacted 
        provision or directly or indirectly seeks to waive the 
        application of this paragraph.

(c) Expenditures from Trust Fund

                           (1) In general

        Amounts in the Vaccine Injury Compensation Trust Fund shall be 
    available, as provided in appropriation Acts, only for--
            (A) the payment of compensation under subtitle 2 of title 
        XXI of the Public Health Service Act (as in effect on October 
        18, 2000) for vaccine-related injury or death with respect to 
        any vaccine--
                (i) which is administered after September 30, 1988, and
                (ii) which is a taxable vaccine (as defined in section 
            4132(a)(1)) at the time compensation is paid under such 
            subtitle 2, or

            (B) the payment of all expenses of administration (but not 
        in excess of $9,500,000 for any fiscal year) incurred by the 
        Federal Government in administering such subtitle.

                (2) Transfers for certain repayments

        (A) In general

            The Secretary shall pay from time to time from the Vaccine 
        Injury Compensation Trust Fund into the general fund of the 
        Treasury amounts equivalent to amounts paid under section 
        4132(b) and section 6416 with respect to the taxes imposed by 
        section 4131.

        (B) Transfers based on estimates

            Transfers under subparagraph (A) shall be made on the basis 
        of estimates by the Secretary, and proper adjustments shall be 
        made in the amounts subsequently transferred to the extent prior 
        estimates were in excess of or less than the amounts required to 
        be transferred.

(d) Liability of United States limited to amount in Trust Fund

                          (1) General rule

        Any claim filed against the Vaccine Injury Compensation Trust 
    Fund may be paid only out of such Trust Fund.

               (2) Coordination with other provisions

        Nothing in the National Childhood Vaccine Injury Act of 1986 (or 
    in any amendment made by such Act) shall authorize the payment by 
    the United States Government of any amount with respect to any such 
    claim out of any source other than the Vaccine Injury Compensation 
    Trust Fund.

             (3) Order in which unpaid claims to be paid

        If at any time the Vaccine Injury Compensation Trust Fund has 
    insufficient funds to pay all of the claims out of such Trust Fund 
    at such time, such claims shall, to the extent permitted under 
    paragraph (1) be paid in full in the order in which they are finally 
    determined.

(Added Pub. L. 100-203, title IX, Sec. 9202(a), Dec. 22, 1987, 101 Stat. 
1330-330; amended Pub. L. 100-647, title II, Sec. 2006(b), Nov. 10, 
1988, 102 Stat. 3613; Pub. L. 101-239, title VII, Sec. 7841(g)(1), Dec. 
19, 1989, 103 Stat. 2429; Pub. L. 103-66, title XIII, Sec. 13421(b), 
Aug. 10, 1993, 107 Stat. 566; Pub. L. 105-277, div. C, title XV, 
Sec. 1504(a), div. J, title IV, Sec. 4003(d), Oct. 21, 1998, 112 Stat. 
2681-741, 2681-909; Pub. L. 106-170, title V, Sec. 523(b)(1), (2), Dec. 
17, 1999, 113 Stat. 1927; Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 318(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A-646.)

                       References in Text

    The Public Health Service Act, referred to in subsec. (c)(1)(A), is 
act July 1, 1944, ch. 373, 58 Stat. 682, as amended. Subtitle 2 of title 
XXI of the Public Health Service Act is classified generally to part 2 
(Sec. 300aa-10 et seq.) of subchapter XIX of chapter 6A of Title 42, The 
Public Health and Welfare. For complete classification of this Act to 
the Code, see Short Title note set out under section 201 of Title 42 and 
Tables.
    The National Childhood Vaccine Injury Act of 1986, referred to in 
subsec. (d)(2), is title III of Pub. L. 99-660, Nov. 14, 1986, 100 Stat. 
3755, as amended, which is classified principally to subchapter XIX 
(Sec. 300aa-1 et seq.) of chapter 6A of Title 42. For complete 
classification of this Act to the Code, see Short Title of 1986 
Amendments note set out under section 201 of Title 42 and Tables.


                               Amendments

    2000--Subsec. (c)(1)(A). Pub. L. 106-554 substituted ``October 18, 
2000'' for ``December 31, 1999''.
    1999--Subsec. (b)(3). Pub. L. 106-170, Sec. 523(b)(1), repealed Pub. 
L. 105-277, Sec. 1504(a)(2). See 1998 Amendment note below.
    Subsec. (c)(1). Pub. L. 106-170, Sec. 523(b)(1), repealed Pub. L. 
105-277, Sec. 1504(a)(1). See 1998 Amendment note below.
    Subsec. (c)(1)(A). Pub. L. 106-170, Sec. 523(b)(2), substituted 
``December 31, 1999'' for ``August 5, 1997''.
    1998--Subsec. (b)(3). Pub. L. 105-277, Sec. 4003(d)(2), added par. 
(3).
    Pub. L. 105-277, Sec. 1504(a)(2), which directed amendment of 
subsec. (b) by adding a new par. (3) at the end, was repealed by Pub. L. 
106-170, Sec. 523(b)(1).
    Subsec. (c)(1). Pub. L. 105-277, Sec. 4003(d)(1), amended heading 
and text of par. (1) generally. Prior to amendment, text read as 
follows: ``Amounts in the Vaccine Injury Compensation Trust Fund shall 
be available, as provided in appropriation Acts, only for the payment of 
compensation under subtitle 2 of title XXI of the Public Health Service 
Act (as in effect on the date of the enactment of this section) for 
vaccine-related injury or death with respect to vaccines administered 
after September 30, 1988, or for the payment of all expenses of 
administration (but not in excess of $6,000,000 for any fiscal year) 
incurred by the Federal Government in administering such subtitle.''
    Pub. L. 105-277, Sec. 1504(a)(1), which directed the general 
amendment of par. (1), was repealed by Pub. L. 106-170, Sec. 523(b)(1).
    1993--Subsec. (c)(1). Pub. L. 103-66 struck out ``and before October 
1, 1992,'' after ``September 30, 1988,''.
    1989--Subsec. (c)(1). Pub. L. 101-239 inserted before period at end 
``, or for the payment of all expenses of administration (but not in 
excess of $6,000,000 for any fiscal year) incurred by the Federal 
Government in administering such subtitle''.
    1988--Subsec. (a). Pub. L. 100-647 inserted ``appropriated or'' 
before ``credited'' and ``this section or'' before ``section 9602(b)''.


                    Effective Date of 1999 Amendment

    Amendment by Pub. L. 106-170 effective as if included in the 
provisions of the Omnibus Consolidated and Emergency Supplemental 
Appropriations Act, 1999, Pub. L. 105-277, to which such amendment 
relates, see section 523(b)(3) of Pub. L. 106-170, set out as a note 
under section 4132 of this title.


                    Effective Date of 1998 Amendment

    Pub. L. 105-277, div. C, title XV, Sec. 1504(b), Oct. 21, 1998, 112 
Stat. 2681-742, which provided that the amendments made to this section 
by Pub. L. 105-277, Sec. 1504, were to take effect as if included in the 
provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which 
they related, was repealed by Pub. L. 106-170, title V, Sec. 523(b)(1), 
Dec. 17, 1999, 113 Stat. 1927.
    Amendment by section 4003(d) of Pub. L. 105-277 effective as if 
included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 
105-34, to which such amendment relates, see section 4003(l) of Pub. L. 
105-277, set out as a note under section 86 of this title.


                    Effective Date of 1989 Amendment

    Section 7841(g)(2) of Pub. L. 101-239 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply to fiscal 
years beginning after September 30, 1989.''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 effective as if included in the 
amendments made by section 9201 of the Omnibus Budget Reconciliation Act 
of 1987, Pub. L. 100-203, see section 2006(c) of Pub. L. 100-647, set 
out as a note under section 4132 of this title.


                             Effective Date

    Section 9202(c) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [enacting this section] shall take effect on 
January 1, 1988.''

                  Section Referred to in Other Sections

    This section is referred to in title 42 sections 300aa-15, 300aa-17.
