Sec. 1101. Addition of vaccines against COVID–19 to list of taxable vaccines
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Section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Any vaccine against COVID–19. . The amendment made by this section shall apply to sales and uses on or after the later of— the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or the date on which the Secretary of Health and Human Services lists any vaccine against COVID–19 for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. For purposes of paragraph
(1)and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such paragraph for which delivery is made after such date, the delivery date shall be considered the sale date.