Internal Revenue Code:Sec. 9510. Vaccine Injury Compensation Trust Fund

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle I - Trust Fund Code
       CHAPTER 98 - TRUST FUND CODE
        Subchapter A - Establishment of Trust Funds
      

Statute

    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.
 

Sources

    (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

                             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.
 

Miscellaneous

                                 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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in title 42 sections 300aa-15,
    300aa-17.