Flu Protection Act of 2004

Flu Protection Act of 2004 - Amends the Public Health Act to require: (1) the Secretary of Health and Human Services, through the Director of the Centers for Disease Control and Prevention, to conduct annual public influenza awareness campaign and education and outreach (including Medicare outreach) efforts preceding the flu season; (2) the Director to contract with influenza vaccine manufacturers to ensure the availability of additional doses of flu vaccine; (3) the Director to encourage States to develop a contingency immunization plan for high-risk populations in the event of a vaccine delay or shortage; and (4) the Secretary, through the Director, to establish a protocol to attempt to prevent, prepare for, and respond to an influenza epidemic or pandemic.

Requires a manufacturer of a vaccine that receives Federal authority to distribute such vaccine to provide the Department of Health and Human Services (HHS) with advance notice of such manufacturer's intent to stop marketplace distribution of the vaccine.

Amends the Internal Revenue Code to: (1) establish a vaccine manufacturing facilities investment tax credit (20 percent of qualifying property per year) for property placed in service by December 31, 2008; and (2) define "vaccine manufacturing facilities property."