### Question
How does the law define vaccine?


### Answer
Under *26 U.S.C. § 4132*, **vaccine** is defined as:

> any substance designed to be administered to a human being for the prevention of 1 or more diseases

#### Citation:
  - *26 U.S.C. § 4132*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter C-Certain Vaccines**

