I 
116TH CONGRESS 
1ST SESSION H. R. 4631 
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 
OCTOBER 11, 2019 
Mr. ROSE of New York (for himself, Mr. GRIJALVA, Ms. WILD, Mr. 
ESPAILLAT, and Mr. CICILLINE) introduced the following 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 consider-
ation of such provisions as fall within the jurisdiction 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, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Excise Narcotics Dis-
tribution in the Epidemic Act of 2019’’ or the ‘‘END the 
Epidemic Act of 2019’’. 
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, 
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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 
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.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar years beginning after 
the date of the enactment of this Act. 
SEC. 3. GRANTS TO STATES FOR PREVENTION AND TREAT-
MENT 
OF 
OPIOID 
(INCLUDING 
HEROIN) 
ABUSE. 
(a) IN GENERAL.—The Public Health Service Act is 
amended by inserting after section 399V–6 (42 U.S.C. 
280g–17) the following new section: 
‘‘SEC. 399V–7. PREVENTION AND TREATMENT OF OPIOID 
(INCLUDING HEROIN) ABUSE. 
‘‘(a) IN GENERAL.—The Secretary shall provide— 
‘‘(1) grants to States for research on opioids 
(including heroin); and 
‘‘(2) grants to States for opioid abuse preven-
tion and treatment, which may include— 
‘‘(A) establishing new addiction treatment 
facilities for opioid addicts; 
‘‘(B) establishing sober living facilities for 
recovering opioid addicts; 
‘‘(C) recruiting and increasing reimburse-
ment for certified mental health providers pro-
viding opioid abuse treatment in medically un-
derserved communities or communities with 
high rates of opioid abuse; 
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‘‘(D) expanding access to long-term, resi-
dential treatment programs for opioid addicts 
and recovering addicts; 
‘‘(E) establishing or operating support pro-
grams that offer employment services, housing, 
and other support services for recovering opioid 
addicts; 
‘‘(F) establishing or operating housing for 
children whose parents are participating in 
opioid abuse treatment programs; 
‘‘(G) establishing or operating facilities to 
provide care for babies born with neonatal ab-
stinence syndrome; 
‘‘(H) establishing or operating controlled 
opioid take-back programs; and 
‘‘(I) other opioid abuse prevention and 
treatment programs, as the Secretary deter-
mines appropriate. 
‘‘(b) APPROPRIATION
OF FUNDS.—From time to 
time, beginning in the second calendar year that begins 
after the date of enactment of this section, the Secretary 
of the Treasury shall transfer from the general fund of 
the Treasury an amount equal to the total amount of taxes 
collected under section 4192 of the Internal Revenue Code 
of 1986 to the Secretary of Health and Human Services 
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