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26 U.S.C. § 9511 — Vaccine Injury Compensation Trust Fund
Federal law — U.S. Code and appendices · legal_authorities
**(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 e
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Source file: Laws/federal/codes/united-states-code/title-26/section-9511-vaccine-injury-compensation-trust-fund--25510cd3df.md
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Source location: Title 26, Chapter 98, § 9511; chapter-098-trust-fund-code.md
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**(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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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions relating to taxable vaccines** For purposes of this subchapter—
(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 A.
(J) Any vaccine against hepatitis B.
(K) Any vaccine against chicken pox.
(L) Any vaccine against rotavirus gastroenteritis.
(M) Any conjugate vaccine against streptococcus pneumoniae.
(N) Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
(O) Any meningococcal vaccine.
(P) Any vaccine against the human papillomavirus.
(2) **Vaccine** — The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
(3) **United States** — The term “United States” has the meaning given such term by section 4612(a)(4).
(4) **Importer** — The term “importer” means the person entering the vaccine for consumption, use, or warehousing.
**(b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed**
(1) **In general** — Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—
(A) returned (other than for resale) to the person who paid such tax, or
(B) destroyed,
the Secretar
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4132
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **In general** — Except as provided in paragraph (2), gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes social security benefits in an amount equal to the lesser of—
(A) one-half of the social security benefits received during the taxable year, or
(B) one-half of the excess described in subsection (b)(1).
(2) **Additional amount** — In the case of a taxpayer with respect to whom the amount determined under subsection (b)(1)(A) exceeds the adjusted base amount, the amount included in gross income under this section shall be equal to the lesser of—
(A) the sum of—
(i) 85 percent of such excess, plus
(ii) the lesser of the amount determined under paragraph (1) or an amount equal to one-half of the difference between the adjusted base amount and the base amount of the taxpayer, or
(B) 85 percent of the social security benefits received during the taxable year.
**(b) Taxpayers to whom subsection (a) applies**
(1) **In general** — A taxpayer is described in this subsection if—
(A) the sum of—
(i) the modified adjusted gross income of the taxpayer for the taxable year, plus
(ii) one-half of the social security benefits received during the taxable year, exceeds
(B) the base amount.
(2) **Modified adjusted gross income** — For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—
(A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and
(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.
**(c) Base amount and adjusted base amount** For purposes of this
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 86
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Federal law — U.S. Code and appendices · legal_authorities
Beginning with fiscal year 2010, the Secretary shall transfer from the Public Health and Social Services Emergency Fund such sums as may be necessary to carry out this part.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 201
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Page 4155
TITLE 26—INTERNAL REVENUE CODE
§ 9511
Amendment by section 4003(d) of Pub. L. 105–277 effec-
tive as if included in the provision of the Taxpayer Re-
lief Act of 1997, Pub. L. 105–34, to which such amend-
ment relates, see section 4003(l) of Pub. L. 105–277, set
out as a note under section 86 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Pub. L. 101–239, title VII, § 7841(g)(2), Dec. 19, 1989, 103
Stat. 2429, provided that: ‘‘The amendment made by
paragraph (1) [amending this section] shall apply to fis-
cal years beginning after September 30, 1989.’’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–647 effective as if included
in the amendments made by section 9201 of the Omni-
bus Budget Reconciliation Act of 1987, Pub. L. 100–203,
see section 2006(c) of Pub. L. 100–647, set out as a note
under section 4132 of this title.
EFFECTIVE DATE
Pub. L. 100–203, title IX, § 9202(c), Dec. 22, 1987, 101
Stat. 1330–331, provided that: ‘‘The amendments made
by this section [enacting this section] shall take effect
on January 1, 1988.’’
§ 9511.
Patient-Centered
Outcomes
Research
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
‘‘Patient-Centered Outcomes Research Trust
Fund’’ (hereafter in this section referred to as
the ‘‘PCORTF’’), consisting of such amounts as
may be appropriated or credited to such Trust
Fund as provided in this section and section
9602(b).
(b) Transfers to Fund
(1) Appropriation
There are hereby appropriated to the Trust
Fund the following:
(A) For fiscal year 2010, $10,000,000.
(B) For fiscal year 2011, $50,000,000.
(C) For fiscal year 2012, $150,000,000.
(D) For fiscal year 2013—
(i) an amount equivalent to the net reve-
nues
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9511
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.