END the Epidemic Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 4631 To amend the Internal Revenue Code to impose an excise tax on opioid manufacturers, to make the funds collected through such tax available for opioid (including heroin) abuse prevention and treatment programs, and for other purposes. IN THE HOUSE OF REPRESENTATIVES OCTOBER 11, 2019 Mr. ROSE of New York (for himself, Mr. GRIJALVA, Ms. WILD, Mr. ESPAILLAT, and Mr. CICILLINE) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consider- ation of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code to impose an excise tax on opioid manufacturers, to make the funds collected through such tax available for opioid (including heroin) abuse prevention and treatment programs, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS 2 •HR 4631 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Excise Narcotics Dis- 2 tribution in the Epidemic Act of 2019’’ or the ‘‘END the 3 Epidemic Act of 2019’’. 4 SEC. 2. EXCISE TAX ON OPIOIDS. 5 (a) IN GENERAL.—Subchapter E of chapter 32 of the 6 Internal Revenue Code of 1986 is amended by adding at 7 the end the following new section: 8 ‘‘SEC. 4192. OPIOIDS. 9 ‘‘(a) IN GENERAL.—There is hereby imposed on the 10 manufacturer, producer, or importer of any taxable active 11 opioid a tax equal to the amount determined under sub- 12 section (b). 13 ‘‘(b) AMOUNT DETERMINED.—The amount deter- 14 mined under this subsection with respect to a manufac- 15 turer, producer, or importer for a calendar year is 1 cent 16 per milligram of taxable active opioid in the production 17 or manufacturing quota determined for such manufac- 18 turer, producer, or importer for the calendar year under 19 section 306 of the Controlled Substances Act. 20 ‘‘(c) TAXABLE ACTIVE OPIOID.—For purposes of this 21 section— 22 ‘‘(1) IN GENERAL.—The term ‘taxable active 23 opioid’ means any controlled substance (as defined 24 in section 102 of the Controlled Substances Act) 25 manufactured in the United States which is opium, 26 VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS 3 •HR 4631 IH an opiate, or any derivative thereof. Such term ex- 1 cludes a narcotic drug for maintenance treatment or 2 detoxification treatment if, to dispense the drug, a 3 practitioner must obtain a separate registration 4 under section 303(g) of the Controlled Substances 5 Act. 6 ‘‘(2) OTHER INGREDIENTS.—In the case of a 7 product that includes a taxable active opioid and an- 8 other ingredient, subsection (a) shall apply only to 9 the portion of such product that is a taxable active 10 opioid.’’. 11 (b) CLERICAL AMENDMENTS.— 12 (1) The heading of subchapter E of chapter 32 13 of the Internal Revenue Code of 1986 is amended by 14 striking ‘‘Medical Devices’’ and inserting ‘‘Other 15 Medical Products’’. 16 (2) The table of subchapters for chapter 32 of 17 such Code is amended by striking the item relating 18 to subchapter E and inserting the following new 19 item: 20 ‘‘SUBCHAPTER E. OTHER MEDICAL PRODUCTS’’. (3) The table of sections for subchapter E of 21 chapter 32 of such Code is amended by adding at 22 the end the following new item: 23 ‘‘Sec. 4192. Opioids.’’. VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6211 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS 4 •HR 4631 IH (c) EFFECTIVE DATE.—The amendments made by 1 this section shall apply to calendar years beginning after 2 the date of the enactment of this Act. 3 SEC. 3. GRANTS TO STATES FOR PREVENTION AND TREAT- 4 MENT OF OPIOID (INCLUDING HEROIN) 5 ABUSE. 6 (a) IN GENERAL.—The Public Health Service Act is 7 amended by inserting after section 399V–6 (42 U.S.C. 8 280g–17) the following new section: 9 ‘‘SEC. 399V–7. PREVENTION AND TREATMENT OF OPIOID 10 (INCLUDING HEROIN) ABUSE. 11 ‘‘(a) IN GENERAL.—The Secretary shall provide— 12 ‘‘(1) grants to States for research on opioids 13 (including heroin); and 14 ‘‘(2) grants to States for opioid abuse preven- 15 tion and treatment, which may include— 16 ‘‘(A) establishing new addiction treatment 17 facilities for opioid addicts; 18 ‘‘(B) establishing sober living facilities for 19 recovering opioid addicts; 20 ‘‘(C) recruiting and increasing reimburse- 21 ment for certified mental health providers pro- 22 viding opioid abuse treatment in medically un- 23 derserved communities or communities with 24 high rates of opioid abuse; 25 VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS 5 •HR 4631 IH ‘‘(D) expanding access to long-term, resi- 1 dential treatment programs for opioid addicts 2 and recovering addicts; 3 ‘‘(E) establishing or operating support pro- 4 grams that offer employment services, housing, 5 and other support services for recovering opioid 6 addicts; 7 ‘‘(F) establishing or operating housing for 8 children whose parents are participating in 9 opioid abuse treatment programs; 10 ‘‘(G) establishing or operating facilities to 11 provide care for babies born with neonatal ab- 12 stinence syndrome; 13 ‘‘(H) establishing or operating controlled 14 opioid take-back programs; and 15 ‘‘(I) other opioid abuse prevention and 16 treatment programs, as the Secretary deter- 17 mines appropriate. 18 ‘‘(b) APPROPRIATION OF FUNDS.—From time to 19 time, beginning in the second calendar year that begins 20 after the date of enactment of this section, the Secretary 21 of the Treasury shall transfer from the general fund of 22 the Treasury an amount equal to the total amount of taxes 23 collected under section 4192 of the Internal Revenue Code 24 of 1986 to the Secretary of Health and Human Services 25 VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS 6 •HR 4631 IH to carry out this section. Amounts transferred under this 1 subsection shall remain available without further appro- 2 priation until expended.’’. 3 (b) EMERGENCY DESIGNATION.—The amounts made 4 available by amendments made by this section are des- 5 ignated as an emergency requirement pursuant to section 6 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 7 U.S.C. 933(g)). 8 Æ VerDate Sep 11 2014 23:55 Oct 11, 2019 Jkt 099200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6301 E:\BILLS\H4631.IH H4631 kjohnson on DSK79L0C42 with BILLS