ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS VACCINES TO LIST OF TAXABLE VACCINES.

SEC. 408. ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS VACCINES TO LIST OF TAXABLE VACCINES.(a) Meningococcal Vaccine.—Section 4132(a)(1) (defining taxable vaccine) is amended by adding at the end the following new subparagraph:“(O) Any meningococcal vaccine.”.(b) Human Papillomavirus Vaccine.—Section 4132(a)(1), as amended by subsection (a), is amended by adding at the end the following new subparagraph:“(P) Any vaccine against the human papillomavirus.”.(c) Effective Date.—(1) Sales, etc.—The amendments made by this section shall apply to sales and uses on or after the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act.(2) Deliveries.—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 120 STAT. 2963 for which delivery is made after such date, the delivery date shall be considered the sale date.