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[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 293 Introduced in House (IH)]

<DOC>

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 
 Committee 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 
 provisions 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Youth Vaping Prevention Act of 
2019''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents of this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
                  TITLE I--STOP TOBACCO SALES TO YOUTH

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 TO YOUTH

SEC. 101. FINDINGS.

    The Congress finds the following:
            (1) Tobacco products cause numerous serious diseases, 
        including cancer, heart disease, and respiratory disease, and 
        they contain nicotine, a highly addictive substance.
            (2) According to the Surgeon General of the United States, 
        adolescents are particularly vulnerable to the adverse effects 
        of nicotine, and adolescent exposure to nicotine may have 
        lasting adverse consequences for brain development.
            (3) Youth use of electronic cigarettes and hookah (water 
        pipe) has risen according to the National Youth Tobacco Survey 
        released by the Centers for Disease Control and Prevention, and 
        the Food and Drug Administration, in April 2015.
            (4) Current use of electronic cigarettes among high school 
        students tripled from 4.5 percent in 2013 to 13.4 percent in 
        2014 (compared to 1.5 percent in 2011); approximately 2,000,000 
        high school students currently use these products.
            (5) Current use of electronic cigarettes among middle 
        school students tripled from 1.1 percent in 2013 to 3.9 percent 
        in 2014; approximately 450,000 middle school students currently 
        use these products.
            (6) Current use of hookah among high school students 
        increased from 4.1 percent in 2011 to 9.4 percent in 2014.
            (7) Current use of cigars among high school students was 
        8.2 percent in 2014 (1,200,000 students). Current use of cigars 
        among high school boys was 10.8 percent, about the same rate at 
        which they smoke cigarettes (10.6 percent).
            (8) The sale of electronic cigarettes, cigars, hookah, and 
        other tobacco products over the internet, and through mail, 
        fax, or phone orders, makes it cheaper and easier for children 
        to obtain these products.
            (9) Electronic cigarettes are being marketed in ways that 
        appeal to youth, in the form of advertising using images that 
        appeal to youth, advertisements on television and the internet, 
        and sponsorships of events popular with youth, such as concerts 
        and sporting events.
            (10) According to a study published in March 2015 in the 
        Journal of the American Medical Association Pediatrics, 93.7 
        percent of youth participating in a study of internet 
        electronic cigarette sales successfully purchased electronic 
        cigarettes because the websites lacked adequate age-
        verification methods.

SEC. 102. AMENDMENTS.

    Section 1 of the Act of October 19, 1949 (15 U.S.C. 375); commonly 
referred to as the ``Jenkins Act''), is amended--
            (1) in paragraph (2)--
                    (A) in subparagraph (A)--
                            (i) in clause (i) by striking ``and'' at 
                        the end;
                            (ii) in clause (ii) by striking the period 
                        at the end and inserting ``; and''; and
                            (iii) by adding at the end the following:
                            ``(iii) includes electronic cigarettes.''; 
                        and
                    (B) in subparagraph (B)--
                            (i) in the heading by striking 
                        ``Exception'' and inserting ``Inclusions'';
                            (ii) by striking ``does not include'' and 
                        inserting ``includes''; and
                            (iii) by inserting ``and pipe tobacco (as 
                        defined in section 5702 of the Internal Revenue 
                        Code of 1986)'' before the period at the end; 
                        and
            (2) by inserting after paragraph (6) the following:
            ``(6A) Electronic cigarette.--The term `electronic 
        cigarette' means any electronic device that delivers nicotine, 
        flavor, or other substance via an aerosolized solution 
        (including an electronic cigarette, cigar, pipe, or hookah) to 
        the user inhaling from the device (including any component, 
        liquid, part, or accessory of such a device whether or not sold 
        separately) but excludes a product that--
                    ``(A) is approved by the Food and Drug 
                Administration for sale as a tobacco cessation product 
                or for another therapeutic purpose; and
                    ``(B) is marketed and sold solely for a purpose 
                approved as described in subparagraph (A).''.

SEC. 103. EXCLUSIONS REGARDING INDIAN TRIBES AND TRIBAL MATTERS.

    (a) In General.--Nothing in this Act or the amendments made by this 
Act shall be construed to amend, modify, or otherwise affect--
            (1) any agreements, compacts, or other intergovernmental 
        arrangements between any State or local government and any 
        government of an Indian tribe (as that term is defined in 
        section 4(e) of the Indian Self-Determination and Education 
        Assistance Act (25 U.S.C. 450b(e))) relating to the collection 
        of taxes on cigarettes or smokeless tobacco sold in Indian 
        country;
            (2) any State laws that authorize or otherwise pertain to 
        any such intergovernmental arrangements or create special rules 
        or procedures for the collection of State, local, or tribal 
        taxes on cigarettes or smokeless tobacco sold in Indian 
        country;
            (3) any limitations under Federal or State law, including 
        Federal common law and treaties, on State, local, and tribal 
        tax and regulatory authority with respect to the sale, use, or 
        distribution of cigarettes and smokeless tobacco by or to 
        Indian tribes, tribal members, tribal enterprises, or in Indian 
        country;
            (4) any Federal law, including Federal common law and 
        treaties, regarding State jurisdiction, or lack thereof, over 
        any tribe, tribal members, tribal enterprises, tribal 
        reservations, or other lands held by the United States in trust 
        for one or more Indian tribes; or
            (5) any State or local government authority to bring 
        enforcement actions against persons located in Indian country.
    (b) Coordination of Law Enforcement.--Nothing in this Act or the 
amendments made by this Act shall be construed to inhibit or otherwise 
affect any coordinated law enforcement effort by one or more States or 
other jurisdictions, including Indian tribes, through interstate 
compact or otherwise, that--
            (1) provides for the administration of tobacco product laws 
        or laws pertaining to interstate sales or other sales of 
        tobacco products;
            (2) provides for the seizure of tobacco products or other 
        property related to a violation of such laws; or
            (3) establishes cooperative programs for the administration 
        of such laws.
    (c) Treatment of State and Local Governments.--Nothing in this Act 
or the amendments made by this Act shall be construed to authorize, 
deputize, or commission States or local governments as 
instrumentalities of the United States.
    (d) Enforcement Within Indian Country.--Nothing in this Act or the 
amendments made by this Act shall prohibit, limit, or restrict 
enforcement by the Attorney General of the United States of this Act or 
an amendment made by this Act within Indian country.
    (e) Ambiguity.--Any ambiguity between the language of this section 
or its application and any other provision of this Act shall be 
resolved in favor of this section.
    (f) Definitions.--In this section--
            (1) the term ``Indian country'' has the meaning given that 
        term in section 1 of the Act of October 19, 1949 (15 U.S.C. 
        375; commonly referred to as the ``Jenkins Act''), as amended 
        by this Act; and
            (2) the term ``tribal enterprise'' means any business 
        enterprise, regardless of whether incorporated or 
        unincorporated under Federal or tribal law, of an Indian tribe 
        or group of Indian tribes.

SEC. 104. SEVERABILITY.

    If any provision of this title, or any amendment made by this 
title, or the application thereof to any person or circumstance, is 
held invalid, the remainder of the title and the application of the 
title to any other person or circumstance shall not be affected 
thereby.

SEC. 105. EFFECTIVE DATE.

    This title, and the amendments made by this title, shall take 
effect 90 days after the date of the enactment of this Act.

TITLE II--ESTABLISHING EXCISE TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX 
                                 RATES

SEC. 201. ESTABLISHING EXCISE TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX 
              RATES.

    (a) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco.--Section 
5701(f) of the Internal Revenue Code of 1986 is amended by striking 
``$2.8311 cents'' and inserting ``$24.78''.
    (b) Tax Parity for Smokeless Tobacco.--
            (1) Section 5701(e) of the Internal Revenue Code of 1986 is 
        amended--
                    (A) in paragraph (1), by striking ``$1.51'' and 
                inserting ``$13.42'';
                    (B) in paragraph (2), by striking ``50.33 cents'' 
                and inserting ``$5.37''; and
                    (C) by adding at the end the following:
            ``(3) Smokeless tobacco sold in discrete single-use 
        units.--On discrete single-use units, $50.33 per thousand.''.
            (2) Section 5702(m) of such Code is amended--
                    (A) in paragraph (1), by striking ``or chewing 
                tobacco'' and inserting ``, chewing tobacco, or 
                discrete single-use unit'';
                    (B) in paragraphs (2) and (3), by inserting ``that 
                is not a discrete single-use unit'' before the period 
                in each such paragraph; and
                    (C) by adding at the end the following:
            ``(4) Discrete single-use unit.--The term `discrete single-
        use unit' means any product containing tobacco that--
                    ``(A) is not intended to be smoked; and
                    ``(B) is in the form of a lozenge, tablet, pill, 
                pouch, dissolvable strip, or other discrete single-use 
                or single-dose unit.''.
    (c) Tax Parity for Large Cigars.--
            (1) In general.--Paragraph (2) of section 5701(a) of the 
        Internal Revenue Code of 1986 is amended by striking ``52.75 
        percent'' and all that follows through the period and inserting 
        the following: ``$24.78 per pound and a proportionate tax at 
        the like rate on all fractional parts of a pound but not less 
        than 5.033 cents per cigar.''.
            (2) Guidance.--The Secretary of the Treasury, or the 
        Secretary's delegate, may issue guidance regarding the 
        appropriate method for determining the weight of large cigars 
        for purposes of calculating the applicable tax under section 
        5701(a)(2) of the Internal Revenue Code of 1986.
    (d) Tax Parity for Roll-Your-Own Tobacco and Certain Processed 
Tobacco.--Subsection (o) of section 5702 of the Internal Revenue Code 
of 1986 is amended by inserting ``, and includes processed tobacco that 
is removed for delivery or delivered to a person other than a person 
with a permit provided under section 5713, but does not include 
removals of processed tobacco for exportation'' after ``wrappers 
thereof''.
    (e) Clarifying Tax Rate for Other Tobacco Products.--
            (1) In general.--Section 5701 of the Internal Revenue Code 
        of 1986 is amended by adding at the end the following new 
        subsection:
    ``(i) Other Tobacco Products.--Any product not otherwise described 
under this section that has been determined to be a tobacco product by 
the Food and Drug Administration through its authorities under the 
Family Smoking Prevention and Tobacco Control Act shall be taxed at a 
level of tax equivalent to the tax rate for cigarettes on an estimated 
per use basis as determined by the Secretary.''.
            (2) Establishing per use basis.--For purposes of section 
        5701(i) of the Internal Revenue Code of 1986, not later than 12 
        months after the later of the date of the enactment of this Act 
        or the date that a product has been determined to be a tobacco 
        product by the Food and Drug Administration, the Secretary of 
        the Treasury (or the Secretary of the Treasury's delegate) 
        shall issue final regulations establishing the level of tax for 
        such product that is equivalent to the tax rate for cigarettes 
        on an estimated per use basis.
    (f) Clarifying Definition of Tobacco Products.--
            (1) In general.--Subsection (c) of section 5702 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(c) Tobacco Products.--The term `tobacco products' means--
            ``(1) cigars, cigarettes, smokeless tobacco, pipe tobacco, 
        and roll-your-own tobacco, and
            ``(2) any other product subject to tax pursuant to section 
        5701(i).''.
            (2) Conforming amendments.--Subsection (d) of section 5702 
        of such Code is amended by striking ``cigars, cigarettes, 
        smokeless tobacco, pipe tobacco, or roll-your-own tobacco'' 
        each place it appears and inserting ``tobacco products''.
    (g) Tax Rates Adjusted for Inflation.--Section 5701 of such Code, 
as amended by subsection (e), is amended by adding at the end the 
following new subsection:
    ``(j) Inflation Adjustment.--
            ``(1) In general.--In the case of any calendar year 
        beginning after 2019, the dollar amounts provided under this 
        chapter shall each be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year, determined 
                by substituting `calendar year 2018' for `calendar year 
                2016' in subparagraph (A)(ii) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph 
        (1) is not a multiple of $0.01, such amount shall be rounded to 
        the next highest multiple of $0.01.''.
    (h) Effective Dates.--
            (1) In general.--Except as provided in paragraphs (2) 
        through (4), the amendments made by this section shall apply to 
        articles removed (as defined in section 5702(j) of the Internal 
        Revenue Code of 1986) after the last day of the month which 
        includes the date of the enactment of this Act.
            (2) Discrete single-use units and processed tobacco.--The 
        amendments made by subsections (b)(1)(C), (b)(2), and (d) shall 
        apply to articles removed (as defined in section 5702(j) of the 
        Internal Revenue Code of 1986) after the date that is 6 months 
        after the date of the enactment of this Act.
            (3) Large cigars.--The amendments made by subsection (c) 
        shall apply to articles removed after December 31, 2019.
            (4) Other tobacco products.--The amendments made by 
        subsection (e)(1) shall apply to products removed after the 
        last day of the month which includes the date that the 
        Secretary of the Treasury (or the Secretary of the Treasury's 
        delegate) issues final regulations establishing the level of 
        tax for such product.

           TITLE III--RESTRICTIONS ON USE OF TOBACCO FLAVORS

SEC. 301. ADDITIONAL RESTRICTIONS ON USE OF TOBACCO FLAVORS.

    (a) Tobacco Product Standards.--Section 907(a)(1) of the Federal 
Food, Drug, and Cosmetic Act (21 U.S.C. 387g) is amended--
            (1) by redesignating subparagraph (B) as subparagraph (C); 
        and
            (2) by inserting after subparagraph (A) the following:
                    ``(B) Special rule for tobacco products other than 
                cigarettes.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), a tobacco product that is not a 
                        cigarette, or any component, part, or accessory 
                        of such a product, shall not contain, as a 
                        constituent (including a smoke or aerosol 
                        constituent) or additive, an artificial or 
                        natural flavor (other than tobacco) or an herb 
                        or spice (including menthol, strawberry, grape, 
                        orange, clove, cinnamon, pineapple, vanilla, 
                        coconut, licorice, cocoa, chocolate, cherry, 
                        and coffee) that is a characterizing flavor of 
                        the tobacco product, tobacco smoke, or aerosol 
                        emitted from the product. Nothing in this 
                        subparagraph shall be construed to limit the 
                        Secretary's authority to take action under this 
                        section or other provisions of this Act 
                        applicable to any artificial or natural flavor, 
                        herb, or spice not specified in this 
                        subparagraph.
                            ``(ii) Exceptions.--An electronic nicotine 
                        delivery system component or part shall not 
                        contain or use an artificial or natural flavor 
                        (other than tobacco) that is a characterizing 
                        flavor of the product or its aerosol unless the 
                        Secretary issues an order finding that a 
                        manufacturer has demonstrated that use of the 
                        characterizing flavor--
                                    ``(I) will increase the likelihood 
                                of smoking cessation among current 
                                users of tobacco products;
                                    ``(II) will not increase the 
                                likelihood of youth initiation of 
                                nicotine or tobacco products; and
                                    ``(III) will not increase the 
                                likelihood of harm to the person using 
                                the characterizing flavor.''.
    (b) Definitions.--Section 900 of the Federal Food, Drug, and 
Cosmetic Act (21 U.S.C. 387) is amended--
            (1) by redesignating paragraphs (8) through (22) as 
        paragraphs (9) through (23); and
            (2) by inserting after paragraph (7) the following:
            ``(8) Electronic nicotine delivery system.--The term 
        `electronic nicotine delivery system'--
                    ``(A) means any electronic device that delivers 
                nicotine, flavor, or another substance via an 
                aerosolized solution to the user inhaling from the 
                device (including e-cigarettes, e-hookah, e-cigars, 
                vape pens, advanced refillable personal vaporizers, and 
                electronic pipes) and any component, liquid, part, or 
                accessory of such a device, whether or not sold 
                separately; and
                    ``(B) does not include a product that--
                            ``(i) is approved by the Food and Drug 
                        Administration for sale as a tobacco cessation 
                        product or for another therapeutic purpose; and
                            ``(ii) is marketed and sold solely for a 
                        purpose described in (i).''.
    (c) Conforming Amendment.--Section 9(1) of the Comprehensive 
Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4408(1)) is 
amended by striking ``section 900(18)'' and inserting ``section 
900(19)''.
    (d) Effective Date.--The amendments made by this section shall take 
effect 1 year after the date of enactment of this Act.
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