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I
116TH CONGRESS
1ST SESSION
H. R. 293
To prevent and reduce the use of tobacco products, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 8, 2019
Ms. DELAURO introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on the
Judiciary, and Energy and Commerce, for a period to be subsequently
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned
A BILL
To prevent and reduce the use of tobacco products, and
for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Youth Vaping Preven-
4
tion Act of 2019’’.
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SEC. 2. TABLE OF CONTENTS.
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The table of contents of this Act is as follows:
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Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I—STOP TOBACCO SALES TO YOUTH
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Sec. 101. Findings.
Sec. 102. Amendments.
Sec. 103. Exclusions regarding Indian tribes and tribal matters.
Sec. 104. Severability.
Sec. 105. Effective date.
TITLE II—ESTABLISHING EXCISE TAX EQUITY AMONG ALL
TOBACCO PRODUCT TAX RATES
Sec. 201. Establishing excise tax equity among all tobacco product tax rates.
TITLE III—RESTRICTIONS ON USE OF TOBACCO FLAVORS
Sec. 301. Additional restrictions on use of tobacco flavors.
TITLE I—STOP TOBACCO SALES
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TO YOUTH
2
SEC. 101. FINDINGS.
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The Congress finds the following:
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(1) Tobacco products cause numerous serious
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diseases, including cancer, heart disease, and res-
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piratory disease, and they contain nicotine, a highly
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addictive substance.
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(2) According to the Surgeon General of the
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United States, adolescents are particularly vulner-
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able to the adverse effects of nicotine, and adoles-
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cent exposure to nicotine may have lasting adverse
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consequences for brain development.
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(3) Youth use of electronic cigarettes and hook-
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ah (water pipe) has risen according to the National
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Youth Tobacco Survey released by the Centers for
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Disease Control and Prevention, and the Food and
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Drug Administration, in April 2015.
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(4) Current use of electronic cigarettes among
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high school students tripled from 4.5 percent in
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2013 to 13.4 percent in 2014 (compared to 1.5 per-
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cent in 2011); approximately 2,000,000 high school
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students currently use these products.
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(5) Current use of electronic cigarettes among
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middle school students tripled from 1.1 percent in
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2013 to 3.9 percent in 2014; approximately 450,000
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middle school students currently use these products.
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(6) Current use of hookah among high school
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students increased from 4.1 percent in 2011 to 9.4
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percent in 2014.
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(7) Current use of cigars among high school
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students was 8.2 percent in 2014 (1,200,000 stu-
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dents). Current use of cigars among high school
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boys was 10.8 percent, about the same rate at which
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they smoke cigarettes (10.6 percent).
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(8) The sale of electronic cigarettes, cigars,
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hookah, and other tobacco products over the inter-
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net, and through mail, fax, or phone orders, makes
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it cheaper and easier for children to obtain these
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products.
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(9) Electronic cigarettes are being marketed in
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ways that appeal to youth, in the form of advertising
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using images that appeal to youth, advertisements
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•HR 293 IH
on television and the internet, and sponsorships of
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events popular with youth, such as concerts and
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sporting events.
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(10) According to a study published in March
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2015 in the Journal of the American Medical Asso-
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ciation Pediatrics, 93.7 percent of youth partici-
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pating in a study of internet electronic cigarette
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sales successfully purchased electronic cigarettes be-
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cause the websites lacked adequate age-verification
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methods.
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SEC. 102. AMENDMENTS.
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Section 1 of the Act of October 19, 1949 (15 U.S.C.
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375); commonly referred to as the ‘‘Jenkins Act’’), is
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amended—
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(1) in paragraph (2)—
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(A) in subparagraph (A)—
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(i) in clause (i) by striking ‘‘and’’ at
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the end;
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(ii) in clause (ii) by striking the pe-
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riod at the end and inserting ‘‘; and’’; and
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(iii) by adding at the end the fol-
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lowing:
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‘‘(iii) includes electronic cigarettes.’’;
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and
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(B) in subparagraph (B)—
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(i) in the heading by striking ‘‘EX-
1
CEPTION’’ and inserting ‘‘INCLUSIONS’’;
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(ii) by striking ‘‘does not include’’ and
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inserting ‘‘includes’’; and
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(iii) by inserting ‘‘and pipe tobacco
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(as defined in section 5702 of the Internal
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Revenue Code of 1986)’’ before the period
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at the end; and
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(2) by inserting after paragraph (6) the fol-
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lowing:
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‘‘(6A) ELECTRONIC
CIGARETTE.—The term
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‘electronic cigarette’ means any electronic device
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that delivers nicotine, flavor, or other substance via
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an aerosolized solution (including an electronic ciga-
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rette, cigar, pipe, or hookah) to the user inhaling
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from the device (including any component, liquid,
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part, or accessory of such a device whether or not
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sold separately) but excludes a product that—
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‘‘(A) is approved by the Food and Drug
19
Administration for sale as a tobacco cessation
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product or for another therapeutic purpose; and
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‘‘(B) is marketed and sold solely for a pur-
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pose approved as described in subparagraph
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(A).’’.
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SEC. 103. EXCLUSIONS REGARDING INDIAN TRIBES AND
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TRIBAL MATTERS.
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(a) IN GENERAL.—Nothing in this Act or the amend-
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ments made by this Act shall be construed to amend, mod-
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ify, or otherwise affect—
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(1) any agreements, compacts, or other inter-
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governmental arrangements between any State or
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local government and any government of an Indian
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tribe (as that term is defined in section 4(e) of the
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Indian Self-Determination and Education Assistance
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Act (25 U.S.C. 450b(e))) relating to the collection of
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taxes on cigarettes or smokeless tobacco sold in In-
12
dian country;
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(2) any State laws that authorize or otherwise
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pertain to any such intergovernmental arrangements
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or create special rules or procedures for the collec-
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tion of State, local, or tribal taxes on cigarettes or
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smokeless tobacco sold in Indian country;
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(3) any limitations under Federal or State law,
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including Federal common law and treaties, on
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State, local, and tribal tax and regulatory authority
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with respect to the sale, use, or distribution of ciga-
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rettes and smokeless tobacco by or to Indian tribes,
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tribal members, tribal enterprises, or in Indian coun-
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try;
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(4) any Federal law, including Federal common
1
law and treaties, regarding State jurisdiction, or
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lack thereof, over any tribe, tribal members, tribal
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enterprises, tribal reservations, or other lands held
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by the United States in trust for one or more Indian
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tribes; or
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(5) any State or local government authority to
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bring enforcement actions against persons located in
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Indian country.
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(b) COORDINATION OF LAW ENFORCEMENT.—Noth-
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ing in this Act or the amendments made by this Act shall
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be construed to inhibit or otherwise affect any coordinated
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law enforcement effort by one or more States or other ju-
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risdictions, including Indian tribes, through interstate
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compact or otherwise, that—
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(1) provides for the administration of tobacco
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product laws or laws pertaining to interstate sales or
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other sales of tobacco products;
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(2) provides for the seizure of tobacco products
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or other property related to a violation of such laws;
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or
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(3) establishes cooperative programs for the ad-
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ministration of such laws.
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(c) TREATMENT OF STATE AND LOCAL GOVERN-
24
MENTS.—Nothing in this Act or the amendments made
25
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by this Act shall be construed to authorize, deputize, or
1
commission States or local governments as instrumental-
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ities of the United States.
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(d) ENFORCEMENT WITHIN INDIAN COUNTRY.—
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Nothing in this Act or the amendments made by this Act
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shall prohibit, limit, or restrict enforcement by the Attor-
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ney General of the United States of this Act or an amend-
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ment made by this Act within Indian country.
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(e) AMBIGUITY.—Any ambiguity between the lan-
9
guage of this section or its application and any other pro-
10
vision of this Act shall be resolved in favor of this section.
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(f) DEFINITIONS.—In this section—
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(1) the term ‘‘Indian country’’ has the meaning
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given that term in section 1 of the Act of October
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19, 1949 (15 U.S.C. 375; commonly referred to as
15
the ‘‘Jenkins Act’’), as amended by this Act; and
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(2) the term ‘‘tribal enterprise’’ means any
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business enterprise, regardless of whether incor-
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porated or unincorporated under Federal or tribal
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law, of an Indian tribe or group of Indian tribes.
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SEC. 104. SEVERABILITY.
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If any provision of this title, or any amendment made
22
by this title, or the application thereof to any person or
23
circumstance, is held invalid, the remainder of the title
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•HR 293 IH
and the application of the title to any other person or cir-
1
cumstance shall not be affected thereby.
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SEC. 105. EFFECTIVE DATE.
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This title, and the amendments made by this title,
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shall take effect 90 days after the date of the enactment
5
of this Act.
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TITLE II—ESTABLISHING EXCISE
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TAX EQUITY AMONG ALL TO-
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BACCO PRODUCT TAX RATES
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SEC. 201. ESTABLISHING EXCISE TAX EQUITY AMONG ALL
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TOBACCO PRODUCT TAX RATES.
11
(a) TAX PARITY FOR PIPE TOBACCO AND ROLL-
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YOUR-OWN TOBACCO.—Section 5701(f) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘$2.8311
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cents’’ and inserting ‘‘$24.78’’.
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(b) TAX PARITY FOR SMOKELESS TOBACCO.—
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(1) Section 5701(e) of the Internal Revenue
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Code of 1986 is amended—
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(A) in paragraph (1), by striking ‘‘$1.51’’
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and inserting ‘‘$13.42’’;
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(B) in paragraph (2), by striking ‘‘50.33
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cents’’ and inserting ‘‘$5.37’’; and
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(C) by adding at the end the following:
23
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‘‘(3) SMOKELESS TOBACCO SOLD IN DISCRETE
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SINGLE-USE
UNITS.—On discrete single-use units,
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$50.33 per thousand.’’.
3
(2) Section 5702(m) of such Code is amend-
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ed—
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(A) in paragraph (1), by striking ‘‘or chew-
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ing tobacco’’ and inserting ‘‘, chewing tobacco,
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or discrete single-use unit’’;
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(B) in paragraphs (2) and (3), by inserting
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‘‘that is not a discrete single-use unit’’ before
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the period in each such paragraph; and
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(C) by adding at the end the following:
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‘‘(4) DISCRETE SINGLE-USE UNIT.—The term
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‘discrete single-use unit’ means any product con-
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taining tobacco that—
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‘‘(A) is not intended to be smoked; and
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‘‘(B) is in the form of a lozenge, tablet,
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pill, pouch, dissolvable strip, or other discrete
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single-use or single-dose unit.’’.
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(c) TAX PARITY FOR LARGE CIGARS.—
20
(1) IN
GENERAL.—Paragraph (2) of section
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5701(a) of the Internal Revenue Code of 1986 is
22
amended by striking ‘‘52.75 percent’’ and all that
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follows through the period and inserting the fol-
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lowing: ‘‘$24.78 per pound and a proportionate tax
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at the like rate on all fractional parts of a pound but
1
not less than 5.033 cents per cigar.’’.
2
(2) GUIDANCE.—The Secretary of the Treas-
3
ury, or the Secretary’s delegate, may issue guidance
4
regarding the appropriate method for determining
5
the weight of large cigars for purposes of calculating
6
the applicable tax under section 5701(a)(2) of the
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Internal Revenue Code of 1986.
8
(d) TAX PARITY
FOR ROLL-YOUR-OWN TOBACCO
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AND CERTAIN PROCESSED TOBACCO.—Subsection (o) of
10
section 5702 of the Internal Revenue Code of 1986 is
11
amended by inserting ‘‘, and includes processed tobacco
12
that is removed for delivery or delivered to a person other
13
than a person with a permit provided under section 5713,
14
but does not include removals of processed tobacco for ex-
15
portation’’ after ‘‘wrappers thereof’’.
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(e) CLARIFYING TAX RATE FOR OTHER TOBACCO
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PRODUCTS.—
18
(1) IN GENERAL.—Section 5701 of the Internal
19
Revenue Code of 1986 is amended by adding at the
20
end the following new subsection:
21
‘‘(i) OTHER TOBACCO PRODUCTS.—Any product not
22
otherwise described under this section that has been deter-
23
mined to be a tobacco product by the Food and Drug Ad-
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ministration through its authorities under the Family
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Smoking Prevention and Tobacco Control Act shall be
1
taxed at a level of tax equivalent to the tax rate for ciga-
2
rettes on an estimated per use basis as determined by the
3
Secretary.’’.
4
(2) ESTABLISHING PER USE BASIS.—For pur-
5
poses of section 5701(i) of the Internal Revenue
6
Code of 1986, not later than 12 months after the
7
later of the date of the enactment of this Act or the
8
date that a product has been determined to be a to-
9
bacco product by the Food and Drug Administra-
10
tion, the Secretary of the Treasury (or the Secretary
11
of the Treasury’s delegate) shall issue final regula-
12
tions establishing the level of tax for such product
13
that is equivalent to the tax rate for cigarettes on
14
an estimated per use basi
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