It is hereby declared that the use of tobacco products by teenagers is an issue of great national concern. Tobacco products includes cigarettes, cigars, loose tobacco, smokeless tobacco, snuff, and any other product deemed by the FDA to be a product that is harmful and derived from the tobacco plant. Charitable or Educational Organizations shall include all organizations certified by the FDA as either currently involved, or having the potential to be involved, in efforts designed to induce people to stop smoking, in efforts to educate the public about the dangers of smoking, or in efforts to generate meaningful scientific research on the harmful effects of smoking. The Tobacco Trust Fund shall be set up by the Commissioner of the FDA to fund the programs authorized by this legislation. The proceeds of all new taxes and fees authorized under this legislation shall be placed in this fund.
Tobacco products includes cigarettes, cigars, loose tobacco, smokeless tobacco, and snuff.
Charitable or Educational Organizations shall include all organizations certified by the General Accounting Office as either currently involved, or having the potential to be involved, in efforts designed to induce people to stop smoking, in efforts to educate the public about the dangers of smoking, or in efforts to generate meaningful scientific research on the harmful effects of smoking. The Tobacco Trust Fund shall be set up by the General Accounting Office to fund the programs authorized by this legislation. The proceeds of all new taxes and fees authorized under this legislation shall be placed in this fund. Funding for the Program Funding for implementation efforts shall come from a tax to be imposed on the sale of cigarettes, cigars, smokeless tobacco, and other forms of tobacco products. Implementation efforts shall be coordinated by the Secretary of FDA, who shall have primary authority to direct the expenditure of Tobacco Tax Funds.