IB 

Union Calendar No. 322 

116TH CONGRESS 

2D SESSION H. R. 4742 

[Report No. 116–400] 

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 

FEBRUARY 21, 2020 

Reported with an amendment; committed to the Committee of the Whole 

House on the State of the Union and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on October 18, 2019] 


pamtmann on DSKBC07HB2PROD with BILLS
2 

•HR 4742 RH

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

a tax on nicotine used in vaping, etc. 


pamtmann on DSKBC07HB2PROD with BILLS
3 

•HR 4742 RH

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protecting American 

5 Lungs Act of 2019’’. 

6 SEC. 2. IMPOSITION OF TAX ON NICOTINE FOR USE IN 

7 VAPING, ETC. 

8 (a) IN GENERAL.—Section 5701 of the Internal Rev9 enue Code of 1986 is amended by redesignating subsection 

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

11 the following new subsection: 

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

13 in or imported into the United States, there shall be im14 posed a tax equal to the dollar amount specified in section 

15 5701(b)(1) (or, if greater, $50.33) per 1,810 milligrams of 

16 nicotine (and a proportionate tax at the like rate on any 

17 fractional part thereof).’’. 

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

19 is amended by adding at the end the following new sub20 section: 

21 ‘‘(q) TAXABLE NICOTINE.— 

22 ‘‘(1) IN GENERAL.—Except as otherwise provided 

23 in this subsection, the term ‘taxable nicotine’ means 

24 any nicotine which has been extracted, concentrated, 

25 or synthesized. 


pamtmann on DSKBC07HB2PROD with BILLS
4 

•HR 4742 RH

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

2 REPLACEMENT THERAPIES.—Such term shall not in3 clude any nicotine if the manufacturer or importer 

4 thereof demonstrates to the satisfaction of the Sec5 retary that such nicotine will be used in a product 

6 which has been approved by the Food and Drug Ad7 ministration for sale as a nicotine replacement ther8 apy. 

9 ‘‘(3) COORDINATION WITH TAXATION OF OTHER

10 TOBACCO PRODUCTS.—Cigars, cigarettes, smokeless to11 bacco, pipe tobacco, and roll-your-own tobacco shall 

12 not be treated as containing taxable nicotine solely 

13 because the nicotine naturally occurring in the to14 bacco from which such product is manufactured has 

15 been concentrated during the ordinary course of man16 ufacturing.’’. 

17 (c) TAXABLE NICOTINE TREATED AS A TOBACCO

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

19 striking ‘‘and roll-your-own tobacco’’ and inserting ‘‘roll20 your-own tobacco, and taxable nicotine’’. 

21 (d) MANUFACTURER OF TAXABLE NICOTINE.—Section 

22 5702 of such Code is amended by adding at the end the 

23 following new subsection: 

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


pamtmann on DSKBC07HB2PROD with BILLS
5 

•HR 4742 RH

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

2 concentrates, or synthesizes nicotine shall be treated 

3 as a manufacturer of taxable nicotine (and as manu4 facturing such taxable nicotine). 

5 ‘‘(2) APPLICATION OF RULES RELATED TO MANU6 FACTURERS OF TOBACCO PRODUCTS.—Any reference 

7 to a manufacturer of tobacco products, or to manufac8 turing tobacco products, shall be treated as including 

9 a reference to a manufacturer of taxable nicotine, or 

10 to manufacturing taxable nicotine, respectively.’’. 

11 (e) EFFECTIVE DATE.—The amendments made by this 

12 section shall apply to articles manufactured or imported 

13 in calendar quarters beginning more than 90 days after the 

14 date of the enactment of this Act. 


pamtmann on DSKBC07HB2PROD with BILLS
Union Calendar No. 322 

116TH CONGRESS 

2D SESSION H. R. 4742 

[Report No. 116–400] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

impose a tax on nicotine used in vaping, etc. 

FEBRUARY 21, 2020 

Reported with an amendment; committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union 


pamtmann on DSKBC07HB2PROD with BILLS