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U.S. Code as of:
01/19/04
Section 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.
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