Smoking Prevention and Tobacco Control Act shall be 
taxed at a level of tax equivalent to the tax rate for ciga-
rettes on an estimated per use basis as determined by the 
Secretary.’’. 
(2) ESTABLISHING PER USE BASIS.—For pur-
poses of section 5701(i) of the Internal Revenue 
Code of 1986, not later than 12 months after the 
later of the date of the enactment of this Act or the 
date that a product has been determined to be a to-
bacco product by the Food and Drug Administra-
tion, the Secretary of the Treasury (or the Secretary 
of the Treasury’s delegate) shall issue final regula-
tions establishing the level of tax for such product 
that is equivalent to the tax rate for cigarettes on 
an estimated per use basis. 
(f) CLARIFYING DEFINITION
OF TOBACCO PROD-
UCTS.— 
(1) IN
GENERAL.—Subsection (c) of section 
5702 of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(c) TOBACCO PRODUCTS.—The term ‘tobacco prod-
ucts’ means— 
‘‘(1) cigars, cigarettes, smokeless tobacco, pipe 
tobacco, and roll-your-own tobacco, and 
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‘‘(2) any other product subject to tax pursuant 
to section 5701(i).’’. 
(2) CONFORMING
AMENDMENTS.—Subsection 
(d) of section 5702 of such Code is amended by 
striking ‘‘cigars, cigarettes, smokeless tobacco, pipe 
tobacco, or roll-your-own tobacco’’ each place it ap-
pears and inserting ‘‘tobacco products’’. 
(g) TAX RATES ADJUSTED FOR INFLATION.—Sec-
tion 5701 of such Code, as amended by subsection (e), 
is amended by adding at the end the following new sub-
section: 
‘‘(j) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any calendar 
year beginning after 2019, the dollar amounts pro-
vided under this chapter shall each be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year, determined by substituting ‘calendar year 
2018’ for ‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $0.01, such 
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amount shall be rounded to the next highest multiple 
of $0.01.’’. 
(h) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graphs (2) through (4), the amendments made by 
this section shall apply to articles removed (as de-
fined in section 5702(j) of the Internal Revenue 
Code of 1986) after the last day of the month which 
includes the date of the enactment of this Act. 
(2) DISCRETE SINGLE-USE UNITS AND PROC-
ESSED TOBACCO.—The amendments made by sub-
sections (b)(1)(C), (b)(2), and (d) shall apply to ar-
ticles removed (as defined in section 5702(j) of the 
Internal Revenue Code of 1986) after the date that 
is 6 months after the date of the enactment of this 
Act. 
(3) LARGE CIGARS.—The amendments made by 
subsection (c) shall apply to articles removed after 
December 31, 2019. 
(4) OTHER TOBACCO PRODUCTS.—The amend-
ments made by subsection (e)(1) shall apply to prod-
ucts removed after the last day of the month which 
includes the date that the Secretary of the Treasury 
(or the Secretary of the Treasury’s delegate) issues 
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final regulations establishing the level of tax for 
such product. 
TITLE III—RESTRICTIONS ON 
USE OF TOBACCO FLAVORS 
SEC. 301. ADDITIONAL RESTRICTIONS ON USE OF TOBACCO 
FLAVORS. 
(a) 
TOBACCO
PRODUCT
STANDARDS.—Section 
907(a)(1) of the Federal Food, Drug, and Cosmetic Act 
(21 U.S.C. 387g) is amended— 
(1) by redesignating subparagraph (B) as sub-
paragraph (C); and 
(2) by inserting after subparagraph (A) the fol-
lowing: 
‘‘(B) SPECIAL RULE FOR TOBACCO PROD-
UCTS OTHER THAN CIGARETTES.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), a tobacco product that 
is not a cigarette, or any component, part, 
or accessory of such a product, shall not 
contain, as a constituent (including a 
smoke or aerosol constituent) or additive, 
an artificial or natural flavor (other than 
tobacco) or an herb or spice (including 
menthol, strawberry, grape, orange, clove, 
cinnamon, pineapple, vanilla, coconut, lico-
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rice, cocoa, chocolate, cherry, and coffee) 
that is a characterizing flavor of the to-
bacco product, tobacco smoke, or aerosol 
emitted from the product. Nothing in this 
subparagraph shall be construed to limit 
the Secretary’s authority to take action 
under this section or other provisions of 
this Act applicable to any artificial or nat-
ural flavor, herb, or spice not specified in 
this subparagraph. 
‘‘(ii) EXCEPTIONS.—An electronic nic-
otine delivery system component or part 
shall not contain or use an artificial or 
natural flavor (other than tobacco) that is 
a characterizing flavor of the product or its 
aerosol unless the Secretary issues an 
order finding that a manufacturer has 
demonstrated that use of the character-
izing flavor— 
‘‘(I) will increase the likelihood of 
smoking 
cessation 
among 
current 
users of tobacco products; 
‘‘(II) will not increase the likeli-
hood of youth initiation of nicotine or 
tobacco products; and 
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‘‘(III) will not increase the likeli-
hood of harm to the person using the 
characterizing flavor.’’. 
(b) DEFINITIONS.—Section 900 of the Federal Food, 
Drug, and Cosmetic Act (21 U.S.C. 387) is amended— 
(1) by redesignating paragraphs (8) through 
(22) as paragraphs (9) through (23); and 
(2) by inserting after paragraph (7) the fol-
lowing: 
‘‘(8) ELECTRONIC
NICOTINE
DELIVERY
SYS-
TEM.—The term ‘electronic nicotine delivery sys-
tem’— 
‘‘(A) means any electronic device that de-
livers nicotine, flavor, or another substance via 
an aerosolized solution to the user inhaling 
from the device (including e-cigarettes, e-hook-
ah, e-cigars, vape pens, advanced refillable per-
sonal vaporizers, and electronic pipes) and any 
component, liquid, part, or accessory of such a 
device, whether or not sold separately; and 
‘‘(B) does not include a product that— 
‘‘(i) is approved by the Food and 
Drug Administration for sale as a tobacco 
cessation product or for another thera-
peutic purpose; and 
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‘‘(ii) is marketed and sold solely for a 
purpose described in (i).’’. 
(c) CONFORMING AMENDMENT.—Section 9(1) of the 
Comprehensive Smokeless Tobacco Health Education Act 
of 1986 (15 U.S.C. 4408(1)) is amended by striking ‘‘sec-
tion 900(18)’’ and inserting ‘‘section 900(19)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect 1 year after the date of enact-
ment of this Act. 
Æ 
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