I 
116TH CONGRESS 
1ST SESSION 
H. R. 293 
To prevent and reduce the use of tobacco products, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 8, 2019 
Ms. DELAURO introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on the 
Judiciary, and Energy and Commerce, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned 
A BILL 
To prevent and reduce the use of tobacco products, 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 ‘‘Youth Vaping Preven-
tion Act of 2019’’. 
SEC. 2. TABLE OF CONTENTS. 
The table of contents of this Act is as follows: 
Sec. 1. Short title. 
Sec. 2. Table of contents. 
TITLE I—STOP TOBACCO SALES TO YOUTH 
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Sec. 101. Findings. 
Sec. 102. Amendments. 
Sec. 103. Exclusions regarding Indian tribes and tribal matters. 
Sec. 104. Severability. 
Sec. 105. Effective date. 
TITLE II—ESTABLISHING EXCISE TAX EQUITY AMONG ALL 
TOBACCO PRODUCT TAX RATES 
Sec. 201. Establishing excise tax equity among all tobacco product tax rates. 
TITLE III—RESTRICTIONS ON USE OF TOBACCO FLAVORS 
Sec. 301. Additional restrictions on use of tobacco flavors. 
TITLE I—STOP TOBACCO SALES 
TO YOUTH 
SEC. 101. FINDINGS. 
The Congress finds the following: 
(1) Tobacco products cause numerous serious 
diseases, including cancer, heart disease, and res-
piratory disease, and they contain nicotine, a highly 
addictive substance. 
(2) According to the Surgeon General of the 
United States, adolescents are particularly vulner-
able to the adverse effects of nicotine, and adoles-
cent exposure to nicotine may have lasting adverse 
consequences for brain development. 
(3) Youth use of electronic cigarettes and hook-
ah (water pipe) has risen according to the National 
Youth Tobacco Survey released by the Centers for 
Disease Control and Prevention, and the Food and 
Drug Administration, in April 2015. 
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(4) Current use of electronic cigarettes among 
high school students tripled from 4.5 percent in 
2013 to 13.4 percent in 2014 (compared to 1.5 per-
cent in 2011); approximately 2,000,000 high school 
students currently use these products. 
(5) Current use of electronic cigarettes among 
middle school students tripled from 1.1 percent in 
2013 to 3.9 percent in 2014; approximately 450,000 
middle school students currently use these products. 
(6) Current use of hookah among high school 
students increased from 4.1 percent in 2011 to 9.4 
percent in 2014. 
(7) Current use of cigars among high school 
students was 8.2 percent in 2014 (1,200,000 stu-
dents). Current use of cigars among high school 
boys was 10.8 percent, about the same rate at which 
they smoke cigarettes (10.6 percent). 
(8) The sale of electronic cigarettes, cigars, 
hookah, and other tobacco products over the inter-
net, and through mail, fax, or phone orders, makes 
it cheaper and easier for children to obtain these 
products. 
(9) Electronic cigarettes are being marketed in 
ways that appeal to youth, in the form of advertising 
using images that appeal to youth, advertisements 
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on television and the internet, and sponsorships of 
events popular with youth, such as concerts and 
sporting events. 
(10) According to a study published in March 
2015 in the Journal of the American Medical Asso-
ciation Pediatrics, 93.7 percent of youth partici-
pating in a study of internet electronic cigarette 
sales successfully purchased electronic cigarettes be-
cause the websites lacked adequate age-verification 
methods. 
SEC. 102. AMENDMENTS. 
Section 1 of the Act of October 19, 1949 (15 U.S.C. 
375); commonly referred to as the ‘‘Jenkins Act’’), is 
amended— 
(1) in paragraph (2)— 
(A) in subparagraph (A)— 
(i) in clause (i) by striking ‘‘and’’ at 
the end; 
(ii) in clause (ii) by striking the pe-
riod at the end and inserting ‘‘; and’’; and 
(iii) by adding at the end the fol-
lowing: 
‘‘(iii) includes electronic cigarettes.’’; 
and 
(B) in subparagraph (B)— 
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(i) in the heading by striking ‘‘EX-
CEPTION’’ and inserting ‘‘INCLUSIONS’’; 
(ii) by striking ‘‘does not include’’ and 
inserting ‘‘includes’’; and 
(iii) by inserting ‘‘and pipe tobacco 
(as defined in section 5702 of the Internal 
Revenue Code of 1986)’’ before the period 
at the end; and 
(2) by inserting after paragraph (6) the fol-
lowing: 
‘‘(6A) ELECTRONIC
CIGARETTE.—The term 
‘electronic cigarette’ means any electronic device 
that delivers nicotine, flavor, or other substance via 
an aerosolized solution (including an electronic ciga-
rette, cigar, pipe, or hookah) to the user inhaling 
from the device (including any component, liquid, 
part, or accessory of such a device whether or not 
sold separately) but excludes a product that— 
‘‘(A) is approved by the Food and Drug 
Administration for sale as a tobacco cessation 
product or for another therapeutic purpose; and 
‘‘(B) is marketed and sold solely for a pur-
pose approved as described in subparagraph 
(A).’’. 
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SEC. 103. EXCLUSIONS REGARDING INDIAN TRIBES AND 
TRIBAL MATTERS. 
(a) IN GENERAL.—Nothing in this Act or the amend-
ments made by this Act shall be construed to amend, mod-
ify, or otherwise affect— 
(1) any agreements, compacts, or other inter-
governmental arrangements between any State or 
local government and any government of an Indian 
tribe (as that term is defined in section 4(e) of the 
Indian Self-Determination and Education Assistance 
Act (25 U.S.C. 450b(e))) relating to the collection of 
taxes on cigarettes or smokeless tobacco sold in In-
dian country; 
(2) any State laws that authorize or otherwise 
pertain to any such intergovernmental arrangements 
or create special rules or procedures for the collec-
tion of State, local, or tribal taxes on cigarettes or 
smokeless tobacco sold in Indian country; 
(3) any limitations under Federal or State law, 
including Federal common law and treaties, on 
State, local, and tribal tax and regulatory authority 
with respect to the sale, use, or distribution of ciga-
rettes and smokeless tobacco by or to Indian tribes, 
tribal members, tribal enterprises, or in Indian coun-
try; 
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(4) any Federal law, including Federal common 
law and treaties, regarding State jurisdiction, or 
lack thereof, over any tribe, tribal members, tribal 
enterprises, tribal reservations, or other lands held 
by the United States in trust for one or more Indian 
tribes; or 
(5) any State or local government authority to 
bring enforcement actions against persons located in 
Indian country. 
(b) COORDINATION OF LAW ENFORCEMENT.—Noth-
ing in this Act or the amendments made by this Act shall 
be construed to inhibit or otherwise affect any coordinated 
law enforcement effort by one or more States or other ju-
risdictions, including Indian tribes, through interstate 
compact or otherwise, that— 
(1) provides for the administration of tobacco 
product laws or laws pertaining to interstate sales or 
other sales of tobacco products; 
(2) provides for the seizure of tobacco products 
or other property related to a violation of such laws; 
or 
(3) establishes cooperative programs for the ad-
ministration of such laws. 
(c) TREATMENT OF STATE AND LOCAL GOVERN-
MENTS.—Nothing in this Act or the amendments made 
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by this Act shall be construed to authorize, deputize, or 
commission States or local governments as instrumental-
ities of the United States. 
(d) ENFORCEMENT WITHIN INDIAN COUNTRY.— 
Nothing in this Act or the amendments made by this Act 
shall prohibit, limit, or restrict enforcement by the Attor-
ney General of the United States of this Act or an amend-
ment made by this Act within Indian country. 
(e) AMBIGUITY.—Any ambiguity between the lan-
guage of this section or its application and any other pro-
vision of this Act shall be resolved in favor of this section. 
(f) DEFINITIONS.—In this section— 
(1) the term ‘‘Indian country’’ has the meaning 
given that term in section 1 of the Act of October 
19, 1949 (15 U.S.C. 375; commonly referred to as 
the ‘‘Jenkins Act’’), as amended by this Act; and 
(2) the term ‘‘tribal enterprise’’ means any 
business enterprise, regardless of whether incor-
porated or unincorporated under Federal or tribal 
law, of an Indian tribe or group of Indian tribes. 
SEC. 104. SEVERABILITY. 
If any provision of this title, or any amendment made 
by this title, or the application thereof to any person or 
circumstance, is held invalid, the remainder of the title 
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and the application of the title to any other person or cir-
cumstance shall not be affected thereby. 
SEC. 105. EFFECTIVE DATE. 
This title, and the amendments made by this title, 
shall take effect 90 days after the date of the enactment 
of this Act. 
TITLE II—ESTABLISHING EXCISE 
TAX EQUITY AMONG ALL TO-
BACCO PRODUCT TAX RATES 
SEC. 201. ESTABLISHING EXCISE TAX EQUITY AMONG ALL 
TOBACCO PRODUCT TAX RATES. 
(a) TAX PARITY FOR PIPE TOBACCO AND ROLL- 
YOUR-OWN TOBACCO.—Section 5701(f) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘$2.8311 
cents’’ and inserting ‘‘$24.78’’. 
(b) TAX PARITY FOR SMOKELESS TOBACCO.— 
(1) Section 5701(e) of the Internal Revenue 
Code of 1986 is amended— 
(A) in paragraph (1), by striking ‘‘$1.51’’ 
and inserting ‘‘$13.42’’; 
(B) in paragraph (2), by striking ‘‘50.33 
cents’’ and inserting ‘‘$5.37’’; and 
(C) by adding at the end the following: 
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‘‘(3) SMOKELESS TOBACCO SOLD IN DISCRETE 
SINGLE-USE
UNITS.—On discrete single-use units, 
$50.33 per thousand.’’. 
(2) Section 5702(m) of such Code is amend-
ed— 
(A) in paragraph (1), by striking ‘‘or chew-
ing tobacco’’ and inserting ‘‘, chewing tobacco, 
or discrete single-use unit’’; 
(B) in paragraphs (2) and (3), by inserting 
‘‘that is not a discrete single-use unit’’ before 
the period in each such paragraph; and 
(C) by adding at the end the following: 
‘‘(4) DISCRETE SINGLE-USE UNIT.—The term 
‘discrete single-use unit’ means any product con-
taining tobacco that— 
‘‘(A) is not intended to be smoked; and 
‘‘(B) is in the form of a lozenge, tablet, 
pill, pouch, dissolvable strip, or other discrete 
single-use or single-dose unit.’’. 
(c) TAX PARITY FOR LARGE CIGARS.— 
(1) IN
GENERAL.—Paragraph (2) of section 
5701(a) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘52.75 percent’’ and all that 
follows through the period and inserting the fol-
lowing: ‘‘$24.78 per pound and a proportionate tax 
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at the like rate on all fractional parts of a pound but 
not less than 5.033 cents per cigar.’’. 
(2) GUIDANCE.—The Secretary of the Treas-
ury, or the Secretary’s delegate, may issue guidance 
regarding the appropriate method for determining 
the weight of large cigars for purposes of calculating 
the applicable tax under section 5701(a)(2) of the 
Internal Revenue Code of 1986. 
(d) TAX PARITY
FOR ROLL-YOUR-OWN TOBACCO 
AND CERTAIN PROCESSED TOBACCO.—Subsection (o) of 
section 5702 of the Internal Revenue Code of 1986 is 
amended by inserting ‘‘, and includes processed tobacco 
that is removed for delivery or delivered to a person other 
than a person with a permit provided under section 5713, 
but does not include removals of processed tobacco for ex-
portation’’ after ‘‘wrappers thereof’’. 
(e) CLARIFYING TAX RATE FOR OTHER TOBACCO 
PRODUCTS.— 
(1) IN GENERAL.—Section 5701 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(i) OTHER TOBACCO PRODUCTS.—Any product not 
otherwise described under this section that has been deter-
mined to be a tobacco product by the Food and Drug Ad-
ministration through its authorities under the Family 
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