I 

114TH CONGRESS 

2D SESSION H. R. 6443 

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 

DECEMBER 6, 2016 

Ms. MICHELLE LUJAN GRISHAM of New Mexico (for herself, Mr. BLUMENAUER, Mr. CICILLINE, and Mr. DESAULNIER) 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 consideration 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. 

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 ‘‘Heroin and Opioid 

5 Abuse Prevention and Treatment Act of 2016’’. 


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1 SEC. 2. EXCISE TAX ON OPIOIDS. 

2 (a) IN GENERAL.—Subchapter E of chapter 32 of the 

3 Internal Revenue Code of 1986 is amended by adding at 

4 the end the following new section: 

5 ‘‘SEC. 4192. OPIOIDS. 

6 ‘‘(a) IN GENERAL.—There is hereby imposed on the 

7 manufacturer, producer, or importer of any taxable active 

8 opioid a tax equal to the amount determined under sub9 section (b). 

10 ‘‘(b) AMOUNT DETERMINED.—The amount deter11 mined under this subsection with respect to a manufac12 turer, producer, or importer for a calendar year is 1 cent 

13 per milligram of taxable active opioid in the production 

14 or manufacturing quota determined for such manufac15 turer, producer, or importer for the calendar year under 

16 section 306 of the Controlled Substances Act. 

17 ‘‘(c) TAXABLE ACTIVE OPIOID.—For purposes of this 

18 section— 

19 ‘‘(1) IN GENERAL.—The term ‘taxable active 

20 opioid’ means any controlled substance (as defined 

21 in section 102 of the Controlled Substances Act) 

22 manufactured in the United States which is opium, 

23 an opiate, or any derivative thereof. Such term ex24 cludes a narcotic drug for maintenance treatment or 

25 detoxification treatment if, to dispense the drug, a 

26 practitioner must obtain a separate registration 


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1 under section 303(g) of the Controlled Substances 

2 Act. 

3 ‘‘(2) OTHER INGREDIENTS.—In the case of a 

4 product that includes a taxable active opioid and an5 other ingredient, subsection (a) shall apply only to 

6 the portion of such product that is a taxable active 

7 opioid.’’. 

8 (b) CLERICAL AMENDMENTS.— 

9 (1) The heading of subchapter E of chapter 32 

10 of the Internal Revenue Code of 1986 is amended by 

11 striking ‘‘Medical Devices’’ and inserting ‘‘Other 

12 Medical Products’’. 

13 (2) The table of subchapters for chapter 32 of 

14 such Code is amended by striking the item relating 

15 to subchapter E and inserting the following new 

16 item: 

‘‘SUBCHAPTER E. OTHER MEDICAL PRODUCTS’’. 

17 (3) The table of sections for subchapter E of 

18 chapter 32 of such Code is amended by adding at 

19 the end the following new item: 

‘‘Sec. 4192. Opioids.’’. 

20 (c) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to calendar years beginning after 

22 the date of the enactment of this Act. 


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1 SEC. 3. GRANTS TO STATES FOR PREVENTION AND TREAT2 MENT OF OPIOID (INCLUDING HEROIN) 

3 ABUSE. 

4 (a) IN GENERAL.—The Public Health Service Act is 

5 amended by inserting after section 399V–6 (42 U.S.C. 

6 280g–17) the following new section: 

7 ‘‘SEC. 399V–7. PREVENTION AND TREATMENT OF OPIOID 

8 (INCLUDING HEROIN) ABUSE. 

9 ‘‘(a) IN GENERAL.—The Secretary shall provide— 

10 ‘‘(1) grants to States for research on opioids 

11 (including heroin); and 

12 ‘‘(2) grants to States for opioid abuse preven13 tion and treatment, which may include— 

14 ‘‘(A) establishing new addiction treatment 

15 facilities for opioid addicts; 

16 ‘‘(B) establishing sober living facilities for 

17 recovering opioid addicts; 

18 ‘‘(C) recruiting and increasing reimburse19 ment for certified mental health providers pro20 viding opioid abuse treatment in medically un21 derserved communities or communities with 

22 high rates of opioid abuse; 

23 ‘‘(D) expanding access to long-term, resi24 dential treatment programs for opioid addicts 

25 and recovering addicts; 


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1 ‘‘(E) establishing or operating support pro2 grams that offer employment services, housing, 

3 and other support services for recovering opioid 

4 addicts; 

5 ‘‘(F) establishing or operating housing for 

6 children whose parents are participating in 

7 opioid abuse treatment programs; 

8 ‘‘(G) establishing or operating facilities to 

9 provide care for babies born with neonatal ab10 stinence syndrome; 

11 ‘‘(H) establishing or operating controlled 

12 opioid take-back programs; and 

13 ‘‘(I) other opioid abuse prevention and 

14 treatment programs, as the Secretary deter15 mines appropriate. 

16 ‘‘(b) APPROPRIATION OF FUNDS.—From time to 

17 time, beginning in the second calendar year that begins 

18 after the date of enactment of this section, the Secretary 

19 of the Treasury shall transfer from the general fund of 

20 the Treasury an amount equal to the total amount of taxes 

21 collected under section 4192 of the Internal Revenue Code 

22 of 1986 to the Secretary of Health and Human Services 

23 to carry out this section. Amounts transferred under this 

24 subsection shall remain available without further appro25 priation until expended.’’. 


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1 (b) EMERGENCY DESIGNATION.—The amounts made 

2 available by amendments made by this section are des3 ignated as an emergency requirement pursuant to section 

4 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 

5 U.S.C. 933(g)). 

Æ 


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