Flu Vaccine Incentive Act of 2004 or FLU-VIA - Amends title XIX (Medicaid) of the Social Security Act to exempt contracts entered into by the Secretary of Health and Human Services for the purchase of a pediatric influenza vaccine and other vaccines from certain price restrictions applicable to such contracts. Extends such exemption to any other Federal agency that purchases an influenza vaccine.
Amends the Internal Revenue Code to allow a tax credit for investment in influenza vaccine manufacturing facilities.
Expresses the sense of the Senate supporting increased funding to develop new technologies for the production of influenza vaccines.