Heroin and Opioid Abuse Prevention and Treatment Act of 2016

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. Short title This Act may be cited as the Heroin and Opioid Abuse Prevention and Treatment Act of 2016 2. Excise tax on opioids (a) In general Subchapter E of chapter 32 4192. Opioids (a) In general There is hereby imposed on the manufacturer, producer, or importer of any taxable active opioid a tax equal to the amount determined under subsection (b). (b) Amount determined The amount determined under this subsection with respect to a manufacturer, producer, or importer for a calendar year is 1 cent per milligram of taxable active opioid in the production or manufacturing quota determined for such manufacturer, producer, or importer for the calendar year under section 306 of the Controlled Substances Act. (c) Taxable active opioid For purposes of this section— (1) In general The term taxable active opioid (2) Other ingredients In the case of a product that includes a taxable active opioid and another ingredient, subsection (a) shall apply only to the portion of such product that is a taxable active opioid. . (b) Clerical amendments (1) The heading of subchapter E of chapter 32 Medical Devices Other Medical Products (2) The table of subchapters for chapter 32 of such Code is amended by striking the item relating to subchapter E and inserting the following new item: Subchapter E. Other Medical Products . (3) The table of sections for subchapter E of chapter 32 of such Code is amended by adding at the end the following new item: Sec. 4192. Opioids. . (c) Effective date The amendments made by this section shall apply to calendar years beginning after the date of the enactment of this Act. 3. Grants to States for prevention and treatment of opioid (including heroin) abuse (a) In general The Public Health Service Act is amended by inserting after section 399V–6 ( 42 U.S.C. 280g–17 399V–7. Prevention and treatment of opioid (including heroin) abuse (a) In general The Secretary shall provide— (1) grants to States for research on opioids (including heroin); and (2) grants to States for opioid abuse prevention and treatment, which may include— (A) establishing new addiction treatment facilities for opioid addicts; (B) establishing sober living facilities for recovering opioid addicts; (C) recruiting and increasing reimbursement for certified mental health providers providing opioid abuse treatment in medically underserved communities or communities with high rates of opioid abuse; (D) expanding access to long-term, residential treatment programs for opioid addicts and recovering addicts; (E) establishing or operating support programs that offer employment services, housing, and other support services for recovering opioid addicts; (F) establishing or operating housing for children whose parents are participating in opioid abuse treatment programs; (G) establishing or operating facilities to provide care for babies born with neonatal abstinence syndrome; (H) establishing or operating controlled opioid take-back programs; and (I) other opioid abuse prevention and treatment programs, as the Secretary determines appropriate. (b) Appropriation of funds From time to time, beginning in the second calendar year that begins after the date of enactment of this section, the Secretary of the Treasury shall transfer from the general fund of the Treasury an amount equal to the total amount of taxes collected under section 4192 . (b) Emergency designation The amounts made available by amendments made by this section are designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(g)

Summary: Heroin and Opioid Abuse Prevention and Treatment Act of 2016 This bill amends the Internal Revenue Code to require manufacturers, producers, and importers of active opioids to pay an excise tax of one cent per milligram of opioid. The bill also amends the Public Health Service Act to require the Department of Health and Human Services (HHS) to provide grants to states for: (1) research on opioids (including heroin), and (2) opioid abuse prevention and treatment. The Department of the Treasury must transfer an amount equal to the revenue collected from the tax to HHS to carry out this bill. The bill makes the funds available without further appropriation and designates the funding as an emergency requirement under the Statutory Pay-As-You-Go Act of 2010 (PAYGO).