Title 26 — Internal Revenue CodeRelease 119-73
§9510 Vaccine Injury Compensation Trust Fund
Title 26 › Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds › § 9510
Summary
Creates a Vaccine Injury Compensation Trust Fund in the U.S. Treasury. Money is put into the fund from the net revenues of the tax on certain vaccines, as estimated by the Secretary. “Net revenues” means the tax money collected from that vaccine tax minus the drop in chapter 1 tax caused by that vaccine tax. No money may be added to the fund after any spending from it that is not allowed by this law, and whether a spending is allowed is judged only by laws in this title or by a revenue Act. Money in the fund may only be used to pay 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 for vaccines given after September 30, 1988 and that are taxable when payment is made, and to pay federal administrative costs (not more than $9,500,000 per fiscal year). The Secretary must also transfer to the Treasury’s general fund amounts equal to certain vaccine-tax credits or refunds, using estimates and later adjustments. Claims can be paid only from this Trust Fund, and if funds are too low, claims are paid in full in the order they are finally decided, as money allows.
Full Legal Text
Title 26, §9510
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)(1)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)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)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)(1)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)(A)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 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)(1)Any claim filed against the Vaccine Injury Compensation Trust Fund may be paid only out of such Trust Fund.
(2)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)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Public Health Service Act, referred to in subsec. (c)(1)(A), is act July 1, 1944, ch. 373, 58 Stat. 682. Subtitle 2 of title XXI of the Public Health Service Act is classified generally to part 2 (§ 300aa–10 et seq.) of subchapter XIX of chapter 6A of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see
Short Title
note set out under section 201 of Title 42 and Tables. The National Childhood Vaccine Injury Act of 1986, referred to in subsec. (d)(2), is title III of Pub. L. 99–660, Nov. 14, 1986, 100 Stat. 3755, which is classified principally to subchapter XIX (§ 300aa–1 et seq.) of chapter 6A of Title 42. For complete classification of this Act to the Code, see
Short Title
of 1986
Amendments
note set out under section 201 of Title 42 and Tables.
Amendments
2000—Subsec. (c)(1)(A). Pub. L. 106–554 substituted “
October 18, 2000” for “
December 31, 1999”. 1999—Subsec. (b)(3). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(2). See 1998 Amendment note below. Subsec. (c)(1). Pub. L. 106–170, § 523(b)(1), repealed Pub. L. 105–277, § 1504(a)(1). See 1998 Amendment note below. Subsec. (c)(1)(A). Pub. L. 106–170, § 523(b)(2), substituted “
December 31, 1999” for “
August 5, 1997”. 1998—Subsec. (b)(3). Pub. L. 105–277, § 4003(d)(2), added par. (3). Pub. L. 105–277, § 1504(a)(2), which directed amendment of subsec. (b) by adding a new par. (3) at the end, was repealed by Pub. L. 106–170, § 523(b)(1). Subsec. (c)(1). Pub. L. 105–277, § 4003(d)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on the date of the enactment of this section) for vaccine-related injury or death with respect to vaccines administered after
September 30, 1988, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.” Pub. L. 105–277, § 1504(a)(1), which directed the general amendment of par. (1), was repealed by Pub. L. 106–170, § 523(b)(1). 1993—Subsec. (c)(1). Pub. L. 103–66 struck out “and before
October 1, 1992,” after “
September 30, 1988,”. 1989—Subsec. (c)(1). Pub. L. 101–239 inserted before period at end “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”. 1988—Subsec. (a). Pub. L. 100–647 inserted “appropriated or” before “credited” and “this section or” before “section 9602(b)”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1999 AmendmentAmendment by Pub. L. 106–170 effective as if included in the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Pub. L. 105–277, to which such amendment relates, see section 523(b)(3) of Pub. L. 106–170, set out as a note under section 4132 of this title.
Effective Date
of 1998 Amendment Pub. L. 105–277, div. C, title XV, § 1504(b), Oct. 21, 1998, 112 Stat. 2681–742, which provided that the
Amendments
made to this section by Pub. L. 105–277, § 1504, were to take effect as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which they related, was repealed by Pub. L. 106–170, title V, § 523(b)(1), Dec. 17, 1999, 113 Stat. 1927. Amendment by section 4003(d) of Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment 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 fiscal years beginning after September 30, 1989.”
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–647 effective as if included in the
Amendments
made by section 9201 of the Omnibus 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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 9510
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73