IB 
Union Calendar No. 322 
116TH CONGRESS 
2D SESSION 
H. R. 4742 
[Report No. 116–400] 
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 
FEBRUARY 21, 2020 
Reported with an amendment; committed to the Committee of the Whole 
House on the State of the Union and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on October 18, 2019] 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS
A BILL 
To amend the Internal Revenue Code of 1986 to impose 
a tax on nicotine used in vaping, etc. 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS
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 ‘‘Protecting American 
Lungs Act of 2019’’. 
SEC. 2. 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-
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 provided 
in this subsection, the term ‘taxable nicotine’ means 
any nicotine which has been extracted, concentrated, 
or synthesized. 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(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 to-
bacco, pipe tobacco, and roll-your-own tobacco shall 
not be treated as containing taxable nicotine solely 
because the nicotine naturally occurring in the to-
bacco from which such product is manufactured has 
been concentrated during the ordinary course of man-
ufacturing.’’. 
(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.—Section 
5702 of such Code is amended by adding at the end the 
following new subsection: 
‘‘(r) MANUFACTURER OF TAXABLE NICOTINE.— 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6203
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS
‘‘(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 MANU-
FACTURERS OF TOBACCO PRODUCTS.—Any reference 
to a manufacturer of tobacco products, or to manufac-
turing tobacco products, shall be treated as including 
a reference to a manufacturer of taxable nicotine, or 
to manufacturing taxable nicotine, respectively.’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply to articles manufactured or imported 
in calendar quarters beginning more than 90 days after the 
date of the enactment of this Act. 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6203
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS
Union Calendar No. 322 
116TH CONGRESS 
2D SESSION 
H. R. 4742 
[Report No. 116–400] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
impose a tax on nicotine used in vaping, etc. 
FEBRUARY 21, 2020 
Reported with an amendment; committed to the Com-
mittee of the Whole House on the State of the Union 
and ordered to be printed 
VerDate Sep 11 2014 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H4742.RH
H4742
pamtmann on DSKBC07HB2PROD with BILLS