I 
114TH CONGRESS 
2D SESSION 
H. R. 6443 
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 
DECEMBER 6, 2016 
Ms. MICHELLE LUJAN GRISHAM of New Mexico (for herself, Mr. BLU-
MENAUER, Mr. CICILLINE, and Mr. DESAULNIER) introduced the fol-
lowing 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 jurisdic-
tion 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Heroin and Opioid 
Abuse Prevention and Treatment Act of 2016’’. 
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SEC. 2. EXCISE TAX ON OPIOIDS. 
(a) IN GENERAL.—Subchapter E of chapter 32 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 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 sub-
section (b). 
‘‘(b) AMOUNT DETERMINED.—The amount deter-
mined under this subsection with respect to a manufac-
turer, 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 manufac-
turer, 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’ means any controlled substance (as defined 
in section 102 of the Controlled Substances Act) 
manufactured in the United States which is opium, 
an opiate, or any derivative thereof. Such term ex-
cludes a narcotic drug for maintenance treatment or 
detoxification treatment if, to dispense the drug, a 
practitioner must obtain a separate registration 
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under section 303(g) of the Controlled Substances 
Act. 
‘‘(2) OTHER INGREDIENTS.—In the case of a 
product that includes a taxable active opioid and an-
other 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 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘Medical Devices’’ and inserting ‘‘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. 
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