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AAP News Vol. 10 No. 1 January 1994, p. 1 © 1994 American Academy of Pediatrics
The Internal Revenue Service (IRS) has issued interim rules exempting physicians from reporting or paying the vaccine floor stocks tax if the vaccines present in their inventory on Aug. 10,1993, amounted to a total tax of $1,000 or less. The tax was required by federal law following reinstatement of the vaccine excise tax which funds the National Vaccine In jury Compensation Program.
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