I 

116TH CONGRESS 

1ST SESSION H. R. 4742 

To amend the Internal Revenue Code of 1986 to impose a tax on nicotine 

used in vaping, etc. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 18, 2019 

Mr. SUOZZI (for himself and Mr. KING of New York) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

a tax on nicotine used in vaping, etc. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. IMPOSITION OF TAX ON NICOTINE FOR USE IN 

4 VAPING, ETC. 

5 (a) IN GENERAL.—Section 5701 of the Internal Rev6 enue Code of 1986 is amended by redesignating subsection 

7 (h) as subsection (i) and by inserting after subsection (g) 

8 the following new subsection: 

9 ‘‘(h) NICOTINE.—On taxable nicotine, manufactured 

10 in or imported into the United States, there shall be imVerDate Sep 11 2014 23:06 Oct 23, 2019 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4742.IH H4742

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1 posed a tax equal to the dollar amount specified in section 

2 5701(b)(1) (or, if greater, $50.33) per 1,810 milligrams 

3 of nicotine (and a proportionate tax at the like rate on 

4 any fractional part thereof).’’. 

5 (b) TAXABLE NICOTINE.—Section 5702 of such Code 

6 is amended by adding at the end the following new sub7 section: 

8 ‘‘(q) TAXABLE NICOTINE.— 

9 ‘‘(1) IN GENERAL.—Except as otherwise pro10 vided in this subsection, the term ‘taxable nicotine’ 

11 means any nicotine which has been extracted, con12 centrated, or synthesized. 

13 ‘‘(2) EXCEPTION FOR FDA-APPROVED NICOTINE

14 REPLACEMENT THERAPIES.—Such term shall not in15 clude any nicotine if the manufacturer or importer 

16 thereof demonstrates to the satisfaction of the Sec17 retary that such nicotine will be used in a product 

18 which has been approved by the Food and Drug Ad19 ministration for sale as a nicotine replacement ther20 apy. 

21 ‘‘(3) COORDINATION WITH TAXATION OF OTHER

22 TOBACCO PRODUCTS.—Cigars, cigarettes, smokeless 

23 tobacco, pipe tobacco, and roll-your-own tobacco 

24 shall not be treated as containing taxable nicotine 

25 solely because the nicotine naturally occurring in the 


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1 tobacco from which such product is manufactured 

2 has been concentrated during the ordinary course of 

3 manufacturing.’’. 

4 (c) TAXABLE NICOTINE TREATED AS A TOBACCO

5 PRODUCT.—Section 5702(c) of such Code is amended by 

6 striking ‘‘and roll-your-own tobacco’’ and inserting ‘‘roll7 your-own tobacco, and taxable nicotine’’. 

8 (d) MANUFACTURER OF TAXABLE NICOTINE.—Sec9 tion 5702 of such Code is amended by adding at the end 

10 the following new subsection: 

11 ‘‘(r) MANUFACTURER OF TAXABLE NICOTINE.— 

12 ‘‘(1) IN GENERAL.—Any person who extracts, 

13 concentrates, or synthesizes nicotine shall be treated 

14 as a manufacturer of taxable nicotine (and as manu15 facturing such taxable nicotine). 

16 ‘‘(2) APPLICATION OF RULES RELATED TO

17 MANUFACTURERS OF TOBACCO PRODUCTS.—Any 

18 reference to a manufacturer of tobacco products, or 

19 to manufacturing tobacco products, shall be treated 

20 as including a reference to a manufacturer of tax21 able nicotine, or to manufacturing taxable nicotine, 

22 respectively.’’. 

23 (e) EFFECTIVE DATE.—The amendments made by 

24 this subsection shall apply to articles manufactured or imVerDate Sep 11 2014 23:06 Oct 23, 2019 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H4742.IH H4742

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1 ported in calendar quarters beginning more than 90 days 

2 after the date of the enactment of this Act. 

Æ 


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