I 

116TH CONGRESS 

1ST SESSION H. R. 4631 

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 

OCTOBER 11, 2019 

Mr. ROSE of New York (for himself, Mr. GRIJALVA, Ms. WILD, Mr. 

ESPAILLAT, and Mr. CICILLINE) 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, 


kjohnson on DSK79L0C42 with BILLS
2 

•HR 4631 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Excise Narcotics Dis3 tribution in the Epidemic Act of 2019’’ or the ‘‘END the 

4 Epidemic Act of 2019’’. 

5 SEC. 2. EXCISE TAX ON OPIOIDS. 

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

7 Internal Revenue Code of 1986 is amended by adding at 

8 the end the following new section: 

9 ‘‘SEC. 4192. OPIOIDS. 

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

11 manufacturer, producer, or importer of any taxable active 

12 opioid a tax equal to the amount determined under sub13 section (b). 

14 ‘‘(b) AMOUNT DETERMINED.—The amount deter15 mined under this subsection with respect to a manufac16 turer, producer, or importer for a calendar year is 1 cent 

17 per milligram of taxable active opioid in the production 

18 or manufacturing quota determined for such manufac19 turer, producer, or importer for the calendar year under 

20 section 306 of the Controlled Substances Act. 

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

22 section— 

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

24 opioid’ means any controlled substance (as defined 

25 in section 102 of the Controlled Substances Act) 

26 manufactured in the United States which is opium, 


kjohnson on DSK79L0C42 with BILLS
3 

•HR 4631 IH

1 an opiate, or any derivative thereof. Such term ex2 cludes a narcotic drug for maintenance treatment or 

3 detoxification treatment if, to dispense the drug, a 

4 practitioner must obtain a separate registration 

5 under section 303(g) of the Controlled Substances 

6 Act. 

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

8 product that includes a taxable active opioid and an9 other ingredient, subsection (a) shall apply only to 

10 the portion of such product that is a taxable active 

11 opioid.’’. 

12 (b) CLERICAL AMENDMENTS.— 

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

14 of the Internal Revenue Code of 1986 is amended by 

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

16 Medical Products’’. 

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

18 such Code is amended by striking the item relating 

19 to subchapter E and inserting the following new 

20 item: 

‘‘SUBCHAPTER E. OTHER MEDICAL PRODUCTS’’. 

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

22 chapter 32 of such Code is amended by adding at 

23 the end the following new item: 

‘‘Sec. 4192. Opioids.’’. 


kjohnson on DSK79L0C42 with BILLS
4 

•HR 4631 IH

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

2 this section shall apply to calendar years beginning after 

3 the date of the enactment of this Act. 

4 SEC. 3. GRANTS TO STATES FOR PREVENTION AND TREAT5 MENT OF OPIOID (INCLUDING HEROIN) 

6 ABUSE. 

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

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

9 280g–17) the following new section: 

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

11 (INCLUDING HEROIN) ABUSE. 

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

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

14 (including heroin); and 

15 ‘‘(2) grants to States for opioid abuse preven16 tion and treatment, which may include— 

17 ‘‘(A) establishing new addiction treatment 

18 facilities for opioid addicts; 

19 ‘‘(B) establishing sober living facilities for 

20 recovering opioid addicts; 

21 ‘‘(C) recruiting and increasing reimburse22 ment for certified mental health providers pro23 viding opioid abuse treatment in medically un24 derserved communities or communities with 

25 high rates of opioid abuse; 


kjohnson on DSK79L0C42 with BILLS
5 

•HR 4631 IH

1 ‘‘(D) expanding access to long-term, resi2 dential treatment programs for opioid addicts 

3 and recovering addicts; 

4 ‘‘(E) establishing or operating support pro5 grams that offer employment services, housing, 

6 and other support services for recovering opioid 

7 addicts; 

8 ‘‘(F) establishing or operating housing for 

9 children whose parents are participating in 

10 opioid abuse treatment programs; 

11 ‘‘(G) establishing or operating facilities to 

12 provide care for babies born with neonatal ab13 stinence syndrome; 

14 ‘‘(H) establishing or operating controlled 

15 opioid take-back programs; and 

16 ‘‘(I) other opioid abuse prevention and 

17 treatment programs, as the Secretary deter18 mines appropriate. 

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

20 time, beginning in the second calendar year that begins 

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

22 of the Treasury shall transfer from the general fund of 

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

24 collected under section 4192 of the Internal Revenue Code 

25 of 1986 to the Secretary of Health and Human Services 


kjohnson on DSK79L0C42 with BILLS
6 

•HR 4631 IH

1 to carry out this section. Amounts transferred under this 

2 subsection shall remain available without further appro3 priation until expended.’’. 

4 (b) EMERGENCY DESIGNATION.—The amounts made 

5 available by amendments made by this section are des6 ignated as an emergency requirement pursuant to section 

7 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 

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

Æ 


kjohnson on DSK79L0C42 with BILLS