PUBLIC LAW 100-203—DEC. 22, 1987
101 STAT. 1330-331
"(1) IN GENERAL.—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, and before October 1, 1992. "(2) TRANSFERS FOR CERTAIN REPAYMENTS.—
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"(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." (b) CLERICAL AMENDMENT.—The table of sections for such subchapter A is amended by adding at the end thereof the following new item: "Sec. 9510. Vaccine Injury Compensation Trust Fund." (c) EFFECTIVE DATE.—The amendments made by this section shall
take effect on January 1, 1988.
26 USC 9510 note.
Subtitle D—Pension Provisions PART I—FULL-FUNDING LIMITATIONS SEC. 9301. FULL-FUNDING LIMITATION FOR DEDUCTIONS TO QUALIFIED PLANS.
(a) GENERAL RULE.—Paragraph (7) of section 412(c) of the Internal Revenue Code of 1986 (defining full-funding limitation) is amended to read as follows: "(7) FULL-FUNDING LIMITATION.—
"(A) IN GENERAL.—For purposes of paragraph (6), the term 'full-funding limitation' means the excess (if any) of—
26 USC 412.
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