101 STAT. 1330-330
PUBLIC LAW 100-203—DEC. 22, 1987
section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded. "(c) OTHER SPECIAL RULES.— "(1) FRACTIONAL PART OF A DOSE.—In the case of a fraction of a
dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose. i
"(2) DISPOSITION OF REVENUES FROM PUERTO RICO AND THE VIRGIN ISLANDS.—The provisions of subsections (a)(3) and (b)(3)
of section 7652 shall not apply to any tax imposed by section 4131." (b) CERTAIN PROVISIONS RELATING TO TAX-FREE SALES, ETC. NOT TO APPLY.—
26 USC 4221.
26 USC 4131 note.
(1) Subsection (a) of section 4221 of such Code (relating to certain tax-free sales) is amended by adding at the end thereof the following new sentence: "In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine f: meets such requirements as the Secretary may by regulations I prescribe." ' (2) Paragraph (2) of section 6416(b) of such Code (relating to ^ specified uses or resales) is amended by adding at the end thereof the following new sentence: "In the case of the tax imposed by section 4131, subparagraphs (B), (C), and (D) shall not apply and subparagraph (A) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe." (c) CLERICAL AMENDMENT.—The table of subchapters for chapter 32 of such Code is amended by inserting after the item relating to subchapter B the following new item: "SUBCHAPTER C. Certain vaccines." (d) EFFECTIVE DATE.—The amendments made by this section shall
take effect on January 1, 1988. SEC. 9202. VACCINE INJURY COMPENSATION TRUST FUND.
(a) IN GENERAL.—Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to trust fund code) is amended by adding at the end thereof the following new section: 26 USC 9510.
"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 credited to such Trust Fund as provided in 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. "(c) EXPENDITURES FROM TRUST FUND.—
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