119 
paragraph (1), the end of the first year of such 
4-year period shall coincide with the initial date 
of compliance under this section set by the Sec-
retary with respect to manufacturers that are 
not small tobacco product manufacturers or the 
end of the 2-year period following the final pro-
mulgation of such regulations, as described in 
paragraph (1)(A). A small tobacco product man-
ufacturer shall be required— 
‘‘(i) to conduct such testing and report-
ing for 25 percent of its tobacco products 
during each year of such 4-year period; and 
‘‘(ii) to conduct such testing and re-
porting for its largest-selling tobacco prod-
ucts (as determined by the Secretary) before 
its other tobacco products, or in such other 
order of priority as determined by the Sec-
retary. 
‘‘(B) 
CASE-BY-CASE
DELAY.—Notwith-
standing subparagraph (A), the Secretary may, 
on a case-by-case basis, delay the date by which 
an individual small tobacco product manufac-
turer must conduct testing and reporting for its 
tobacco products under this section based upon a 
showing of undue hardship to such manufac-
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120 
turer. Notwithstanding the preceding sentence, 
the Secretary shall not extend the deadline for a 
small tobacco product manufacturer to conduct 
testing and reporting for all of its tobacco prod-
ucts beyond a total of 5 years after the initial 
date of compliance under this section set by the 
Secretary with respect to manufacturers that are 
not small tobacco product manufacturers. 
‘‘(3) SUBSEQUENT
AND
ADDITIONAL
TESTING 
AND REPORTING.—The regulations promulgated under 
subsection (a) shall provide that, with respect to any 
subsequent or additional testing and reporting of to-
bacco products required under this section, such test-
ing and reporting by a small tobacco product manu-
facturer shall be conducted in accordance with the 
timeframes described in paragraph (2)(A), except 
that, in the case of a new product, or if there has been 
a modification described in section 910(a)(1)(B) of 
any product of a small tobacco product manufacturer 
since the last testing and reporting required under 
this section, the Secretary shall require that any sub-
sequent or additional testing and reporting be con-
ducted in accordance with the same timeframe appli-
cable to manufacturers that are not small tobacco 
product manufacturers. 
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121 
‘‘(4) JOINT LABORATORY TESTING SERVICES.— 
The Secretary shall allow any 2 or more small to-
bacco product manufacturers to join together to pur-
chase laboratory testing services required by this sec-
tion on a group basis in order to ensure that such 
manufacturers receive access to, and fair pricing of, 
such testing services. 
‘‘(e) EXTENSIONS FOR LIMITED LABORATORY CAPAC-
ITY.— 
‘‘(1) IN GENERAL.—The regulations promulgated 
under subsection (a) shall provide that a small to-
bacco product manufacturer shall not be considered to 
be in violation of this section before the deadline ap-
plicable under paragraphs (3) and (4), if— 
‘‘(A) the tobacco products of such manufac-
turer are in compliance with all other require-
ments of this chapter; and 
‘‘(B) the conditions described in paragraph 
(2) are met. 
‘‘(2) CONDITIONS.—Notwithstanding the require-
ments of this section, the Secretary may delay the 
date by which a small tobacco product manufacturer 
must be in compliance with the testing and reporting 
required by this section until such time as the testing 
is reported if, not later than 90 days before the dead-
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line for reporting in accordance with this section, a 
small tobacco product manufacturer provides evidence 
to the Secretary demonstrating that— 
‘‘(A) the manufacturer has submitted the re-
quired products for testing to a laboratory and 
has done so sufficiently in advance of the dead-
line to create a reasonable expectation of comple-
tion by the deadline; 
‘‘(B) the products currently are awaiting 
testing by the laboratory; and 
‘‘(C) neither that laboratory nor any other 
laboratory is able to complete testing by the 
deadline at customary, nonexpedited testing fees. 
‘‘(3) EXTENSION.—The Secretary, taking into 
account the laboratory testing capacity that is avail-
able to tobacco product manufacturers, shall review 
and verify the evidence submitted by a small tobacco 
product manufacturer in accordance with paragraph 
(2). If the Secretary finds that the conditions de-
scribed in such paragraph are met, the Secretary 
shall notify the small tobacco product manufacturer 
that the manufacturer shall not be considered to be in 
violation of the testing and reporting requirements of 
this section until the testing is reported or until 1 
year after the reporting deadline has passed, which-
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