To amend the Internal Revenue Code of 1986 to impose an excise tax on sales of syringes and intravenous systems which do not meet antineedlestick prevention standards.

Amends the Internal Revenue Code to impose an excise tax through 1999 on taxable first sales of syringes and intravenous systems to health care providers which do not meet antineedlestick prevention standards.

Directs the Commissioner of the Food and Drug Administration to prescribe safety standards for syringes, and appropriate components of intravenous systems, to prevent accidental needlestick injuries to health care providers.