I 

116TH CONGRESS 

1ST SESSION H. R. 4425 

To increase the taxes on certain tobacco products, to prohibit the flavoring 

of certain tobacco products, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 19, 2019 

Mr. SUOZZI (for himself, Mr. KING of New York, Mr. COHEN, Mr. PANETTA, 

Mr. KRISHNAMOORTHI, and Mr. CICILLINE) introduced the following bill; 

which was referred to the Committee on Energy and Commerce, and in 

addition to the Committee on Ways and Means, 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 increase the taxes on certain tobacco products, to prohibit 

the flavoring of certain tobacco products, 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 ‘‘Quell Underage Inhal5 ing of Toxic Substances Act of 2019’’ or as the ‘‘QUITS 

6 Act of 2019’’. 


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1 SEC. 2. INCREASE IN TAX ON CERTAIN TOBACCO PROD2 UCTS. 

3 (a) INCREASING TAX ON CIGARETTES.— 

4 (1) SMALL CIGARETTES.—Section 5701(b)(1) 

5 of the Internal Revenue Code of 1986 is amended by 

6 striking ‘‘$50.33’’ and inserting ‘‘$150’’. 

7 (2) LARGE CIGARETTES.—Section 5701(b)(2) 

8 of such Code is amended by striking ‘‘$105.69’’ and 

9 inserting ‘‘$314.99’’. 

10 (b) TAX PARITY FOR SMALL CIGARS.—Paragraph 

11 (1) of section 5701(a) of the Internal Revenue Code of 

12 1986 is amended by striking ‘‘$50.33’’ and inserting 

13 ‘‘$150’’. 

14 (c) TAX PARITY FOR LARGE CIGARS.— 

15 (1) IN GENERAL.—Paragraph (2) of section 

16 5701(a) of the Internal Revenue Code of 1986 is 

17 amended by striking ‘‘52.75 percent’’ and all that 

18 follows through the period and inserting ‘‘$73.85 per 

19 pound and a proportionate tax at the like rate on all 

20 fractional parts of a pound but not less than 15 

21 cents per cigar.’’. 

22 (2) GUIDANCE.—The Secretary of the Treas23 ury, or the Secretary’s delegate, may issue guidance 

24 regarding the appropriate method for determining 

25 the weight of large cigars for purposes of calculating 


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1 the applicable tax under section 5701(a)(2) of the 

2 Internal Revenue Code of 1986. 

3 (d) TAX PARITY FOR SMOKELESS TOBACCO.— 

4 (1) Section 5701(e) of the Internal Revenue 

5 Code of 1986 is amended— 

6 (A) in paragraph (1), by striking ‘‘$1.51’’ 

7 and inserting ‘‘$40’’, 

8 (B) in paragraph (2), by striking ‘‘50.33 

9 cents’’ and inserting ‘‘$16’’, and 

10 (C) by adding at the end the following new 

11 paragraph: 

12 ‘‘(3) SMOKELESS TOBACCO SOLD IN DISCRETE

13 SINGLE-USE UNITS.—On discrete single-use units, 

14 $150 per thousand.’’. 

15 (2) Section 5702(m) of such Code is amend16 ed— 

17 (A) in paragraph (1), by striking ‘‘or chew18 ing tobacco’’ and inserting ‘‘, chewing tobacco, 

19 or discrete single-use unit’’, 

20 (B) in paragraphs (2) and (3), by inserting 

21 ‘‘that is not a discrete single-use unit’’ before 

22 the period at the end of each such paragraph, 

23 and 

24 (C) by adding at the end the following new 

25 paragraph: 


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1 ‘‘(4) DISCRETE SINGLE-USE UNIT.—The term 

2 ‘discrete single-use unit’ means any product con3 taining tobacco that— 

4 ‘‘(A) is not intended to be smoked, and 

5 ‘‘(B) is in the form of a lozenge, tablet, 

6 pill, pouch, dissolvable strip, or other discrete 

7 single-use or single-dose unit.’’. 

8 (e) TAX PARITY FOR PIPE TOBACCO.—Section 

9 5701(f) of the Internal Revenue Code of 1986 is amended 

10 by striking ‘‘$2.8311 cents’’ and inserting ‘‘$73.85’’. 

11 (f) TAX PARITY FOR ROLL-YOUR-OWN TOBACCO.— 

12 Section 5701(g) of the Internal Revenue Code of 1986 is 

13 amended by striking ‘‘$24.78’’ and inserting ‘‘$73.85’’. 

14 (g) TAX PARITY FOR ROLL-YOUR-OWN TOBACCO

15 AND CERTAIN PROCESSED TOBACCO.—Subsection (o) of 

16 section 5702 of the Internal Revenue Code of 1986 is 

17 amended by inserting ‘‘, and includes processed tobacco 

18 that is removed for delivery or delivered to a person other 

19 than a person with a permit provided under section 5713, 

20 but does not include removals of processed tobacco for ex21 portation’’ after ‘‘wrappers thereof’’. 

22 (h) CLARIFYING TAX RATE FOR OTHER TOBACCO

23 PRODUCTS.— 


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1 (1) IN GENERAL.—Section 5701 of the Internal 

2 Revenue Code of 1986 is amended by adding at the 

3 end the following new subsection: 

4 ‘‘(i) OTHER TOBACCO PRODUCTS.—Any product not 

5 otherwise described under this section that has been deter6 mined to be a tobacco product by the Food and Drug Ad7 ministration through its authorities under the Family 

8 Smoking Prevention and Tobacco Control Act shall be 

9 taxed at a level of tax equivalent to the tax rate for ciga10 rettes on an estimated per use basis as determined by the 

11 Secretary.’’. 

12 (2) ESTABLISHING PER USE BASIS.—For pur13 poses of section 5701(i) of the Internal Revenue 

14 Code of 1986, not later than 12 months after the 

15 later of the date of the enactment of this Act or the 

16 date that a product has been determined to be a to17 bacco product by the Food and Drug Administra18 tion, the Secretary of the Treasury (or the Secretary 

19 of the Treasury’s delegate) shall issue final regula20 tions establishing the level of tax for such product 

21 that is equivalent to the tax rate for cigarettes on 

22 an estimated per use basis. 

23 (i) CLARIFYING DEFINITION OF TOBACCO PROD24 UCTS.— 


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1 (1) IN GENERAL.—Subsection (c) of section 

2 5702 of the Internal Revenue Code of 1986 is 

3 amended to read as follows: 

4 ‘‘(c) TOBACCO PRODUCTS.—The term ‘tobacco prod5 ucts’ means— 

6 ‘‘(1) cigars, cigarettes, smokeless tobacco, pipe 

7 tobacco, and roll-your-own tobacco, and 

8 ‘‘(2) any other product subject to tax pursuant 

9 to section 5701(i).’’. 

10 (2) CONFORMING AMENDMENTS.—Subsection 

11 (d) of section 5702 of such Code is amended by 

12 striking ‘‘cigars, cigarettes, smokeless tobacco, pipe 

13 tobacco, or roll-your-own tobacco’’ each place it ap14 pears and inserting ‘‘tobacco products’’. 

15 (j) TAX RATES ADJUSTED FOR INFLATION.—Section 

16 5701 of such Code, as amended by subsection (g), is 

17 amended by adding at the end the following new sub18 section: 

19 ‘‘(j) INFLATION ADJUSTMENT.— 

20 ‘‘(1) IN GENERAL.—In the case of any calendar 

21 year beginning after 2019, each dollar amount con22 tained in this section shall be increased by an 

23 amount equal to— 

24 ‘‘(A) such dollar amount, multiplied by 


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1 ‘‘(B) the cost-of-living adjustment deter2 mined under section 1(f)(3) for the calendar 

3 year, determined by substituting ‘calendar year 

4 2018’ for ‘calendar year 2016’ in subparagraph 

5 (A)(ii) thereof. 

6 ‘‘(2) ROUNDING.—If any amount as adjusted 

7 under paragraph (1) is not a multiple of $0.01, such 

8 amount shall be rounded to the next highest multiple 

9 of $0.01’’. 

10 (k) FLOOR STOCKS TAXES.— 

11 (1) IMPOSITION OF TAX.—On tobacco products 

12 manufactured in or imported into the United States 

13 which are removed before the tax increase date and 

14 held on such date for sale by any person, there is 

15 hereby imposed a tax in an amount equal to the ex16 cess of— 

17 (A) the tax which would be imposed under 

18 section 5701 of the Internal Revenue Code of 

19 1986 on the article if the article had been re20 moved on such date, over 

21 (B) the prior tax (if any) imposed under 

22 section 5701 of such Code on such article. 

23 (2) TAX INCREASE DATE.—For purposes of this 

24 subsection, the term ‘‘tax increase date’’ means the 

25 day after the date of the enactment of this Act. 


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1 (l) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to articles removed after the date 

3 of the enactment of this Act. 

4 SEC. 3. PROHIBITING FLAVORING OF TOBACCO PRODUCTS. 

5 (a) PROHIBITION.—Subparagraph (A) of section 

6 907(a)(1) of the Federal Food, Drug, and Cosmetic Act 

7 (21 U.S.C. 387g(a)(1)) is amended to read as follows: 

8 ‘‘(A) SPECIAL RULE.—Beginning on the 

9 date that is 1 year after the date of enactment 

10 of the Quell Underage Inhaling of Toxic Sub11 stances Act of 2019, except as provided in sub12 paragraph (C), a tobacco product or any of its 

13 component parts or accessories (including the 

14 tobacco, filter, or paper) shall not contain, as a 

15 constituent (including a smoke constituent) or 

16 additive, an artificial or natural flavor (other 

17 than tobacco) that is a characterizing flavor of 

18 the tobacco product or tobacco smoke or an 

19 herb or spice, including menthol, mint, straw20 berry, grape, orange, clove, cinnamon, pine21 apple, vanilla, coconut, licorice, cocoa, chocolate, 

22 cherry, or coffee. Nothing in this subparagraph 

23 shall be construed to limit the Secretary’s au24 thority to take action under this section or 


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1 other sections of this Act applicable to any arti2 ficial or natural flavor, herb, or spice.’’. 

3 (b) EXCEPTION.—Paragraph (1) of section 907(a) of 

4 the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 

5 387g(a)) is amended by adding at the end the following 

6 new subparagraph: 

7 ‘‘(C) EXCEPTION FOR CHARACTERIZING

8 FLAVORS TO DECREASE SMOKING.—Notwith9 standing subparagraph (A), an electronic nico10 tine delivery system product or any component 

11 or part of such a product may contain, as a 

12 constituent (including a smoke constituent) or 

13 additive, an artificial or natural flavor or an 

14 herb or spice, that is a characterizing flavor of 

15 the tobacco product or tobacco smoke so long as 

16 the Secretary, in coordination with the Commis17 sioner of Food and Drugs, determines that such 

18 characterizing flavor will be appropriate for the 

19 protection of public health because it— 

20 ‘‘(i) will significantly increase the like21 lihood of smoking cessation among current 

22 users of tobacco products; 

23 ‘‘(ii) will not increase the likelihood 

24 that individuals who do not use tobacco 


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1 products, including youth, will start using 

2 such products; and 

3 ‘‘(iii) will not increase the likelihood of 

4 harm to the person using the product.’’. 

5 (c) SAVINGS PROVISION.—Section 907(a)(1) of the 

6 Federal Food, Drug, and Cosmetic Act (21 U.S.C. 

7 387g(a)(1)), as in effect on the date of enactment of this 

8 Act, shall remain in effect until the amendments made to 

9 such section 907(a)(1) by this section take effect. 

10 SEC. 4. INCREASE IN AUTHORIZATION OF APPROPRIA11 TIONS FOR OFFICE OF SMOKING AND 

12 HEALTH OF THE CENTERS FOR DISEASE CON13 TROL AND PREVENTION. 

14 There is hereby authorized to be appropriated to 

15 carry out the programs of the Office of Smoking and 

16 Health of the Centers for Disease Control and Prevention 

17 $500,000,000 in each fiscal year. 

Æ 


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