I 
116TH CONGRESS 
1ST SESSION H. R. 4742 
To amend the Internal Revenue Code of 1986 to impose a tax on nicotine 
used in vaping, etc. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 18, 2019 
Mr. SUOZZI (for himself and Mr. KING of New York) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to impose 
a tax on nicotine used in vaping, etc. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. IMPOSITION OF TAX ON NICOTINE FOR USE IN 
VAPING, ETC. 
(a) IN GENERAL.—Section 5701 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(h) as subsection (i) and by inserting after subsection (g) 
the following new subsection: 
‘‘(h) NICOTINE.—On taxable nicotine, manufactured 
in or imported into the United States, there shall be im-
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posed a tax equal to the dollar amount specified in section 
5701(b)(1) (or, if greater, $50.33) per 1,810 milligrams 
of nicotine (and a proportionate tax at the like rate on 
any fractional part thereof).’’. 
(b) TAXABLE NICOTINE.—Section 5702 of such Code 
is amended by adding at the end the following new sub-
section: 
‘‘(q) TAXABLE NICOTINE.— 
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, the term ‘taxable nicotine’ 
means any nicotine which has been extracted, con-
centrated, or synthesized. 
‘‘(2) EXCEPTION FOR FDA-APPROVED NICOTINE 
REPLACEMENT THERAPIES.—Such term shall not in-
clude any nicotine if the manufacturer or importer 
thereof demonstrates to the satisfaction of the Sec-
retary that such nicotine will be used in a product 
which has been approved by the Food and Drug Ad-
ministration for sale as a nicotine replacement ther-
apy. 
‘‘(3) COORDINATION WITH TAXATION OF OTHER 
TOBACCO PRODUCTS.—Cigars, cigarettes, smokeless 
tobacco, pipe tobacco, and roll-your-own tobacco 
shall not be treated as containing taxable nicotine 
solely because the nicotine naturally occurring in the 
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tobacco from which such product is manufactured 
has been concentrated during the ordinary course of 
manufacturing.’’. 
(c) TAXABLE NICOTINE TREATED AS A TOBACCO 
PRODUCT.—Section 5702(c) of such Code is amended by 
striking ‘‘and roll-your-own tobacco’’ and inserting ‘‘roll- 
your-own tobacco, and taxable nicotine’’. 
(d) MANUFACTURER OF TAXABLE NICOTINE.—Sec-
tion 5702 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(r) MANUFACTURER OF TAXABLE NICOTINE.— 
‘‘(1) IN GENERAL.—Any person who extracts, 
concentrates, or synthesizes nicotine shall be treated 
as a manufacturer of taxable nicotine (and as manu-
facturing such taxable nicotine). 
‘‘(2) APPLICATION
OF
RULES
RELATED
TO 
MANUFACTURERS
OF
TOBACCO
PRODUCTS.—Any 
reference to a manufacturer of tobacco products, or 
to manufacturing tobacco products, shall be treated 
as including a reference to a manufacturer of tax-
able nicotine, or to manufacturing taxable nicotine, 
respectively.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to articles manufactured or im-
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ported in calendar quarters beginning more than 90 days 
after the date of the enactment of this Act. 
Æ 
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