Vaccine Injury Compensation Modernization Act of 2026

(a) Dengue vaccine

(1) In general. Section 4132(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(Q) Any vaccine against dengue.

(2) Effective date

(A) Sales, etc. The amendment made by paragraph (1) shall apply to sales and uses on or after the later of—

(i) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or

(ii) the date on which the Secretary of Health and Human Services lists any vaccine against dengue (other than any vaccine against dengue listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

(B) Deliveries. For purposes of subparagraph (A) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.

(b) SARS–CoV–2 vaccine

(1) In general. Section 4132(a)(1) of the Internal Revenue Code of 1986, as amended by subsection (a)(1), is amended by adding at the end the following new subparagraph:

(R) Any vaccine against SARS–CoV–2.

(2) Effective date

(A) Sales, etc. The amendment made by paragraph (1) shall apply to sales and uses on or after the later of—

(i) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or

(ii) the date on which the Secretary of Health and Human Services lists any vaccine against SARS–CoV–2 (other than any vaccine against SARS–CoV–2 listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

(B) Deliveries

(i) In general. Except as provided in clause (ii), for purposes of subparagraph (A) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.

(ii) Exception. Clause (i) shall not apply to any sale to the United States Government.

(c) Respiratory syncytial virus vaccine

(1) In general. Section 4132(a)(1) of the Internal Revenue Code of 1986, as amended by subsection (b)(1), is amended by adding at the end the following new subparagraph:

(S) Any vaccine against respiratory syncytial virus.

(2) Effective date

(A) Sales, etc. The amendment made by paragraph (1) shall apply to sales and uses on or after the later of—

(i) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or

(ii) the date on which the Secretary of Health and Human Services lists any vaccine against respiratory syncytial virus (other than any vaccine against respiratory syncytial virus listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

(B) Deliveries. For purposes of subparagraph (A) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.

(d) Herpes zoster (shingles) vaccine

(1) In general. Section 4132(a)(1) of the Internal Revenue Code of 1986, as amended by subsection (c)(1), is amended by adding at the end the following new subparagraph:

(T) Any vaccine against herpes zoster (shingles).

(2) Effective date

(A) Sales, etc. The amendment made by paragraph (1) shall apply to sales and uses on or after the later of—

(i) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or

(ii) the date on which the Secretary of Health and Human Services lists any vaccine against herpes zoster (shingles) (other than any vaccine against herpes zoster (shingles) listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

(B) Deliveries. For purposes of subparagraph (A) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.

(e) Routinely administered vaccines

(1) In general. Section 4132(a)(1) of the Internal Revenue Code of 1986, as amended by subsection (d)(1), is amended by adding at the end the following new subparagraph:

(U) Any vaccine not described in this paragraph—

(i) which either—

(I) is licensed under section 351 of the Public Health Service Act, or

(II) is authorized for emergency use under section 564 of the Federal Food, Drug, and Cosmetic Act, and

(ii) which is commercially distributed in the United States.

(2) Effective date

(A) Sales, etc. The amendment made by paragraph (1) shall apply to sales and uses of vaccines described in subparagraph (U) of section 4132(a)(1) of the Internal Revenue Code of 1986, as amended by paragraph (1), on or after the later of—

(i) the first day of the first month which begins more than 4 weeks after the date of the enactment of this Act, or

(ii) the date on which the Secretary of Health and Human Services lists any such vaccine (other than any such vaccine listed by the Secretary prior to the date of the enactment of this Act) for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund.

(B) Deliveries. For purposes of subparagraph (A) and section 4131 of the Internal Revenue Code of 1986, in the case of sales on or before the effective date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date.

(f) Clarification of definition of vaccine

(1) In general. Section 4132(a)(2) of the Internal Revenue Code of 1986 is amended by inserting by stimulating active immunity or by providing passive immunity for long-term protection through long-acting monoclonal antibody products included in recommendations of the Advisory Committee on Immunization Practices that have been adopted by the Director of the Centers for Disease Control and Prevention before the period.

(2) Effective date. The amendment made by paragraph (1) shall apply to sales and uses on or after the date of the enactment of this Act.

(g) Notification requirement

(1) In general. Not later than 30 days after a vaccine— the Secretary of Health and Human Services shall provide notice of such license or authorization to the appropriate recipients.

(A) is either—

(i) licensed under section 351 of the Public Health Service Act, or

(ii) authorized for emergency use under section 564 of the Federal Food, Drug, and Cosmetic Act, and

(B) is first commercially distributed in the United States,

(2) Appropriate recipients. For purposes of paragraph (1), the term appropriate recipients means—

(A) the Secretary of the Treasury,

(B) the Committees on Ways and Means and Energy and Commerce of the House of Representatives, and

(C) the Committees on Finance and Health, Education, Labor, and Pensions of the Senate.