To amend the Internal Revenue Code of 1986 to reinstate the excise tax on certain vaccines and extend the Vaccine Injury Compensation Trust Fund.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend the excise tax on certain vaccines and the Vaccine Injury Compensation Trust Fund through 1994. Requires a report to specified congressional committees on a study of the administration of such trust fund. Imposes a floor stocks tax on certain vaccines.…