Products liability losses by vaccine manufacturers have driven the cost of 
vaccines  beyond the reach of indigent patients and many health departments. 
In an effort to  control these losses, Congress passed the Vaccine Injury 
Compensation Act to  compensate persons injured by vaccines (see Appendix 
12–A). This compensation  program is funded by a combination of tax revenues 
on vaccine sales and general  tax revenues. This law has two major flaws. One 
is that the tax on vaccine sales is  very high, amounting to several dollars a 
dose for some common vaccines. The more  important is that it is not an 
exclusive remedy. Although the plaintiff is required to  file a claim for review 
under the act, the plaintiff may reject the award offered under  the act and sue 
the vaccine manufacturer. This is most likely to happen in cases  involving brain-
 injured children. These are the cases that are sympathetic to jurors  and thus 
are most likely to result in huge damage awards. Allowing these plaintiffs  to 
opt out of the compensation system leaves further increases to vaccine costs.