26 USC 9510 - Vaccine Injury Compensation Trust Fund

U.S Code last checked for updates: Nov 12, 2026

§ 9510.

Vaccine Injury Compensation Trust Fund

(a)

Creation of Trust Fund

(b)

Transfers to Trust Fund

(1)

In general

(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)

(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

(B)

Transfers based on estimates

(d)

Liability of United States limited to amount in Trust Fund

(1)

General rule

(2)

Coordination with other provisions

(3)

Order in which unpaid claims to be paid

(Added Pub. L. 100–203, title IX, § 9202(a), Dec. 22, 1987, 101 Stat. 1330–330; amended Pub. L. 100–647, title II, § 2006(b), Nov. 10, 1988, 102 Stat. 3613; Pub. L. 101–239, title VII, § 7841(g)(1), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 103–66, title XIII, § 13421(b), Aug. 10, 1993, 107 Stat. 566; Pub. L. 105–277, div. C, title XV, § 1504(a), div. J, title IV, § 4003(d), Oct. 21, 1998, 112 Stat. 2681–741, 2681–909; Pub. L. 106–170, title V, § 523(b)(1), (2), Dec. 17, 1999, 113 Stat. 1927; Pub. L. 106–554, § 1(a)(7) [title III, § 318(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646.)

cite as: 26 USC 9510