§ 9510. Vaccine Injury Compensation Trust Fund
(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
(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—
(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—
(2)
Transfers for certain repayments
(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.