AMENDMENTS RELATED TO SECTION 9201 OF THE OMNIBUS BUDGET RECONCILIATION ACT OF 1987.

SEC. 2006. AMENDMENTS RELATED TO SECTION 9201 OF THE OMNIBUS BUDGET RECONCILIATION ACT OF 1987. (a) Subsection (c) of section 4132 of the 1986 Code (relating to imposition of tax on certain vaccines) is amended by redesignating paragraphs (1) and (2) as paragraphs (3) and (4), respectively, and by inserting before paragraph (3) (as so redesignated) the following new paragraphs: “(1) Certain uses treated as sales.— Any manufacturer, producer, or importer of a vaccine which uses such vaccine102 STAT. 3613 before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer. “(2) Treatment of vaccines shipped to united states possessions.— Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States.” (b) Subsection (a) of section 9510 of the 1986 Code is amended— (1) by inserting “appropriated or” before “credited”, and (2) by inserting “this section or” before “section 9602(b)”. (c) The amendments made by this section shall take effect as if included in the amendments made by section 9201 of the Omnibus Budget Reconciliation Act of 1987.