UNIFORM RATE OF TAX ON VACCINES.

SEC. 904. UNIFORM RATE OF TAX ON VACCINES. (a) In General.—Subsection (b) of section 4131 is amended to read as follows: “(b) Amount of Tax.— “(1) In general.—The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine. “(2) Combinations of vaccines.—If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.”. (b) Taxable Vaccines.—Paragraph (1) of section 4132(a) is amended to read as follows: “(1) Taxable vaccine.—The term ‘taxable vaccine’ means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing: “(A) Any vaccine containing diphtheria toxoid. “(B) Any vaccine containing tetanus toxoid. “(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. “(D) Any vaccine against measles. “(E) Any vaccine against mumps. “(F) Any vaccine against rubella. “(G) Any vaccine containing polio virus. “(H) Any HIB vaccine. “(I) Any vaccine against hepatitis B. “(J) Any vaccine against chicken pox.”.111 STAT. 874 (c) Conforming Amendment.—Subsection (a) of section 4132 is amended by striking paragraphs (2), (3), (4), and (5) and by redesignating paragraphs (6) through (8) as paragraphs (2) through (4), respectively. (d) Effective Date.—The amendments made by this section shall take effect on the day after the date of the enactment of this Act. (e) Limitation on Certain Credits or Refunds.—For purposes of applying section 4132(b) of the Internal Revenue Code of 1986 with respect to any claim for credit or refund filed before January 1, 1999, the amount of tax taken into account shall not exceed the tax computed under the rate in effect on the day after the date of the enactment of this Act.