Allows a limited lifesaving vaccine sale credit equal to the amount of qualified vaccine sales. Defines qualified vaccine sales as the aggregate amount paid to the taxpayer for a qualified sale. Defines a qualified sale as a sale of a qualified vaccine: (1) to a nonprofit organization or to a government of any foreign country (or instrumentality of such a government); and (2) for distribution in a developing country.
Establishes the Lifesaving Vaccine Purchase Fund.
Expresses the sense of Congress concerning the manufacture, distribution, support for global efforts, and tiered pricing of vaccines.