,i #aafth ,,congress #ast ,session ,h4 ,r4 #bic ,,in ,,the ,,house ,,of ,,representatives ,january #h1 #bjai ,ms4 ,de,lauro introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on the ,judiciary1 and ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to prevent and reduce the use of tobacco products1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,youth ,vaping ,prevention ,act of #bjai4 #b4 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title4 ,sec4 #b4 ,table of contents4 ,title ,i--,stop ,tobacco ,sales to ,youth ,sec4 #aja4 ,findings4 ,sec4 #ajb4 ,amendments4 ,sec4 #ajc4 ,exclusions regarding ,indian tribes and tribal matters4 ,sec4 #ajd4 ,severability4 ,sec4 #aje4 ,effective date4 ,title ,,ii--,establishing ,excise ,tax ,equity ,among ,all ,tobacco ,product ,tax ,rates ,sec4 #bja4 ,establishing excise tax equity among all tobacco product tax rates4 ,title ,,iii--,restrictions on ,use of ,tobacco ,flavors ,sec4 #cja4 ,additional restrictions on use of tobacco flavors4 ,i ,stop ,tobacco ,sales to ,youth #aja4 ,findings ,the ,congress finds the following3 7#a7 ,tobacco products cause numerous serious diseases1 including cancer1 heart disease1 and respiratory disease1 and they contain nicotine1 a highly addictive substance4 7#b7 ,according to the ,surgeon ,general of the ,united ,states1 adolescents are particularly vulnerable to the adverse effects of nicotine1 and adolescent exposure to nicotine may have lasting adverse consequences for brain development4 7#c7 ,youth use of electronic cigarettes and hookah 7water pipe7 has risen according to the ,national ,youth ,tobacco ,survey released by the ,centers for ,disease ,control and ,prevention1 and the ,food and ,drug ,administration1 in ,april #bjae4 7#d7 ,current use of electronic cigarettes among high school students tripled from #d4e percent in #bjac to #ac4d percent in #bjad 7compared to #a4e percent in #bjaa72 approximately #b1jjj1jjj high school students currently use these products4 7#e7 ,current use of electronic cigarettes among middle school students tripled from #a4a percent in #bjac to #c4i percent in #bjad2 approximately #dej1jjj middle school students currently use these products4 7#f7 ,current use of hookah among high school students increased from #d4a percent in #bjaa to #i4d percent in #bjad4 7#g7 ,current use of cigars among high school students was #h4b percent in #bjad 7#a1bjj1jjj students74 ,current use of cigars among high school boys was #aj4h percent1 about the same rate at which they smoke cigarettes 7#aj4f percent74 7#h7 ,the sale of electronic cigarettes1 cigars1 hookah1 and other tobacco products over the internet1 and through mail1 fax1 or phone orders1 makes it cheaper and easier for children to obtain these products4 7#i7 ,electronic cigarettes are being marketed in ways that appeal to youth1 in the form of advertising using images that appeal to youth1 advertisements on television and the internet1 and sponsorships of events popular with youth1 such as concerts and sporting events4 7#aj7 ,according to a study published in ,march #bjae in the ,journal of the ,american ,medical ,association ,pediatrics1 #ic4g percent of youth participating in a study of internet electronic cigarette sales successfully purchased electronic cigarettes because the websites lacked adequate age-verification methods4 #ajb4 ,amendments ,section #a of the ,act of ,october #ai1 #aidi 7#ae ,u4,s4,c4 #cge72 commonly referred to as the ,jenkins ,act71 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in subparagraph 7,a7-- 7i7 in clause 7i7 by striking and at the end2 7ii7 in clause 7ii7 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7iii7 includes electronic cigarettes4 2 and 7,b7 in subparagraph 7,b7-- 7i7 in the heading by striking ,exception and inserting ,inclusions2 7ii7 by striking does not include and inserting includes2 and 7iii7 by inserting and pipe tobacco 7as defined in section #egjb of the ,internal ,revenue ,code of #aihf7 before the period at the end2 and 7#b7 by inserting after paragraph 7#f7 the following3 7#f;,a7 electronic cigarette ,the term electronic cigarette means any electronic device that delivers nicotine1 flavor1 or other substance via an aerosolized solution 7including an electronic cigarette1 cigar1 pipe1 or hookah7 to the user inhaling from the device 7including any component1 liquid1 part1 or accessory of such a device whether or not sold separately7 but excludes a product that-- 7,a7 is approved by the ,food and ,drug ,administration for sale as a tobacco cessation product or for another therapeutic purpose2 and 7,b7 is marketed and sold solely for a purpose approved as described in subparagraph 7,a74 4 #ajc4 ,exclusions regarding ,indian tribes and tribal matters 7a7 ,in general ,nothing in this ,act or the amendments made by this ,act shall be construed to amend1 modify1 or otherwise affect-- 7#a7 any agreements1 compacts1 or other intergovernmental arrangements between any ,state or local government and any government of an ,indian tribe 7as that term is defined in section #d7;e7 of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #dej;b7e777 relating to the collection of taxes on cigarettes or smokeless tobacco sold in ,indian country2 7#b7 any ,state laws that authorize or otherwise pertain to any such intergovernmental arrangements or create special rules or procedures for the collection of ,state1 local1 or tribal taxes on cigarettes or smokeless tobacco sold in ,indian country2 7#c7 any limitations under ,federal or ,state law1 including ,federal common law and treaties1 on ,state1 local1 and tribal tax and regulatory authority with respect to the sale1 use1 or distribution of cigarettes and smokeless tobacco by or to ,indian tribes1 tribal members1 tribal enterprises1 or in ,indian country2 7#d7 any ,federal law1 including ,federal common law and treaties1 regarding ,state jurisdiction1 or lack thereof1 over any tribe1 tribal members1 tribal enterprises1 tribal reservations1 or other lands held by the ,united ,states in trust for one or more ,indian tribes2 or 7#e7 any ,state or local government authority to bring enforcement actions against persons located in ,indian country4 7b7 ,coordination of law enforcement ,nothing 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 jurisdictions1 including ,indian tribes1 through interstate compact or otherwise1 that-- 7#a7 provides for the administration of tobacco product laws or laws pertaining to interstate sales or other sales of tobacco products2 7#b7 provides for the seizure of tobacco products or other property related to a violation of such laws2 or 7#c7 establishes cooperative programs for the administration of such laws4 7c7 ,treatment of ,state and local governments ,nothing in this ,act or the amendments made by this ,act shall be construed to authorize1 deputize1 or commission ,states or local governments as instrumentalities of the ,united ,states4 7d7 ,enforcement within ,indian ,country ,nothing in this ,act or the amendments made by this ,act shall prohibit1 limit1 or restrict enforcement by the ,attorney ,general of the ,united ,states of this ,act or an amendment made by this ,act within ,indian country4 7e7 ,ambiguity ,any ambiguity between the language of this section or its application and any other provision of this ,act shall be resolved in favor of this section4 7f7 ,definitions ,in this section-- 7#a7 the term ,indian country has the meaning given that term in section #a of the ,act of ,october #ai1 #aidi 7#ae ,u4,s4,c4 #cge2 commonly referred to as the ,jenkins ,act71 as amended by this ,act2 and 7#b7 the term tribal enterprise means any business enterprise1 regardless of whether incorporated or unincorporated under ,federal or tribal law1 of an ,indian tribe or group of ,indian tribes4 #ajd4 ,severability ,if any provision of this title1 or any amendment made by this title1 or the application thereof to any person or circumstance1 is held invalid1 the remainder of the title and the application of the title to any other person or circumstance shall not be affected thereby4 #aje4 ,effective date ,this title1 and the amendments made by this title1 shall take effect #ij days after the date of the enactment of this ,act4 ,,ii ,establishing ,excise ,tax ,equity ,among ,all ,tobacco ,product ,tax ,rates #bja4 ,establishing excise tax equity among all tobacco product tax rates 7a7 ,tax parity for pipe tobacco and roll-,your-,own tobacco ,section #egja7;f7 of the ,internal ,revenue ,code of #aihf is amended by striking #b4hcaa cents and inserting #bd4gh4 7b7 ,tax parity for smokeless tobacco 7#a7 ,section #egja7;e7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in paragraph 7#a71 by striking #a4ea and inserting #ac4db2 7,b7 in paragraph 7#b71 by striking #ej4cc cents and inserting #e4cg2 and 7,c7 by adding at the end the following3 7#c7 ,smokeless tobacco sold in discrete single-use units ,on discrete single-use units1 #ej4cc per thousand4 4 7#b7 ,section #egjb7m7 of such ,code is amended-- 7,a7 in paragraph 7#a71 by striking or chewing tobacco and inserting 1 chewing tobacco1 or discrete single-use unit2 7,b7 in paragraphs 7#b7 and 7#c71 by inserting that is not a discrete single-use unit before the period in each such paragraph2 and 7,c7 by adding at the end the following3 7#d7 ,discrete single-use unit ,the term discrete single-use unit means any product containing tobacco that-- 7,a7 is not intended to be smoked2 and 7,b7 is in the form of a lozenge1 tablet1 pill1 pouch1 dissolvable strip1 or other discrete single-use or single-dose unit4 4 7c7 ,tax parity for large cigars 7#a7 ,in general ,paragraph 7#b7 of section #egja7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking #eb4ge percent and all that follows through the period and inserting the following3 #bd4gh per pound and a proportionate tax at the like rate on all fractional parts of a pound but not less than #e4jcc cents per cigar44 7#b7 ,guidance ,the ,secretary of the ,treasury1 or the ,secretary's delegate1 may issue guidance regarding the appropriate method for determining the weight of large cigars for purposes of calculating the applicable tax under section #egja7;a77#b7 of the ,internal ,revenue ,code of #aihf4 7d7 ,tax parity for roll-,your-,own tobacco and certain processed tobacco ,subsection 7o7 of section #egjb of the ,internal ,revenue ,code of #aihf is amended by inserting 1 and includes processed tobacco that is removed for delivery or delivered to a person other than a person with a permit provided under section #egac1 but does not include removals of processed tobacco for exportation after wrappers thereof4 7e7 ,clarifying tax rate for other tobacco products 7#a7 ,in general ,section #egja of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7i7 ,other tobacco products ,any product not otherwise described under this section that has been determined to be a tobacco product by the ,food and ,drug ,administration through its authorities under the ,family ,smoking ,prevention and ,tobacco ,control ,act shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the ,secretary4 4 7#b7 ,establishing per use basis ,for purposes of section #egja7;i7 of the ,internal ,revenue ,code of #aihf1 not later than #ab 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 tobacco product by the ,food and ,drug ,administration1 the ,secretary of the ,treasury 7or the ,secretary of the ,treasury's delegate7 shall issue final regulations establishing the level of tax for such product that is equivalent to the tax rate for cigarettes on an estimated per use basis4 7f7 ,clarifying definition of tobacco products 7#a7 ,in general ,subsection 7c7 of section #egjb of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7c7 ,tobacco products ,the term tobacco products means-- 7#a7 cigars1 cigarettes1 smokeless tobacco1 pipe tobacco1 and roll-your-own tobacco1 and 7#b7 any other product subject to tax pursuant to section #egja7;i74 4 7#b7 ,conforming amendments ,subsection 7d7 of section #egjb of such ,code is amended by striking cigars1 cigarettes1 smokeless tobacco1 pipe tobacco1 or roll-your-own tobacco each place it appears and inserting tobacco products4 7g7 ,tax rates adjusted for inflation ,section #egja of such ,code1 as amended by subsection 7e71 is amended by adding at the end the following new subsection3 7j7 ,inflation adjustment 7#a7 ,in general ,in the case of any calendar year beginning after #bjai1 the dollar amounts provided under this chapter shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting #8calendar year #bjah' for #8calendar year #bjaf' in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any amount as adjusted under paragraph 7#a7 is not a multiple of #j4ja1 such amount shall be rounded to the next highest multiple of #j4ja4 4 7h7 ,effective dates 7#a7 ,in general ,except as provided in paragraphs 7#b7 through 7#d71 the amendments made by this section shall apply to articles removed 7as defined in section #egjb7;j7 of the ,internal ,revenue ,code of #aihf7 after the last day of the month which includes the date of the enactment of this ,act4 7#b7 ,discrete single-use units and processed tobacco ,the amendments made by subsections 7b77#a77;,c71 7b77#b71 and 7d7 shall apply to articles removed 7as defined in section #egjb7;j7 of the ,internal ,revenue ,code of #aihf7 after the date that is #f months after the date of the enactment of this ,act4 7#c7 ,large cigars ,the amendments made by subsection 7c7 shall apply to articles removed after ,december #ca1 #bjai4 7#d7 ,other tobacco products ,the amendments made by subsection 7e77#a7 shall apply to products removed after the last day of the month which includes the date that the ,secretary of the ,treasury 7or the ,secretary of the ,treasury's delegate7 issues final regulations establishing the level of tax for such product4 ,,iii ,restrictions on ,use of ,tobacco ,flavors #cja4 ,additional restrictions on use of tobacco flavors 7a7 ,tobacco product standards ,section #ijg7;a77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7 is amended-- 7#a7 by redesignating subparagraph 7,b7 as subparagraph 7,c72 and 7#b7 by inserting after subparagraph 7,a7 the following3 7,b7 ,special rule for tobacco products other than cigarettes 7i7 ,in general ,except as provided in clause 7ii71 a tobacco product that is not a cigarette1 or any component1 part1 or accessory of such a product1 shall not contain1 as a constituent 7including a smoke or aerosol constituent7 or additive1 an artificial or natural flavor 7other than tobacco7 or an herb or spice 7including menthol1 strawberry1 grape1 orange1 clove1 cinnamon1 pineapple1 vanilla1 coconut1 licorice1 cocoa1 chocolate1 cherry1 and coffee7 that is a characterizing flavor of the tobacco product1 tobacco smoke1 or aerosol emitted from the product4 ,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 natural flavor1 herb1 or spice not specified in this subparagraph4 7ii7 ,exceptions ,an electronic nicotine delivery system component or part shall not contain or use an artificial or natural flavor 7other than tobacco7 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 characterizing flavor-- 7,i7 will increase the likelihood of smoking cessation among current users of tobacco products2 7,,ii7 will not increase the likelihood of youth initiation of nicotine or tobacco products2 and 7,,iii7 will not increase the likelihood of harm to the person using the characterizing flavor4 4 7b7 ,definitions ,section #ijj of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg7 is amended-- 7#a7 by redesignating paragraphs 7#h7 through 7#bb7 as paragraphs 7#i7 through 7#bc72 and 7#b7 by inserting after paragraph 7#g7 the following3 7#h7 ,electronic nicotine delivery system ,the term electronic nicotine delivery system-- 7,a7 means any electronic device that delivers nicotine1 flavor1 or another substance via an aerosolized solution to the user inhaling from the device 7including e-cigarettes1 e-hookah1 e-cigars1 vape pens1 advanced refillable personal vaporizers1 and electronic pipes7 and any component1 liquid1 part1 or accessory of such a device1 whether or not sold separately2 and 7,b7 does not include a product that-- 7i7 is approved by the ,food and ,drug ,administration for sale as a tobacco cessation product or for another therapeutic purpose2 and 7ii7 is marketed and sold solely for a purpose described in 7i74 4 7c7 ,conforming amendment ,section #i7a7 of the ,comprehensive ,smokeless ,tobacco ,health ,education ,act of #aihf 7#ae ,u4,s4,c4 #ddjh7a77 is amended by striking section #ijj7ah7 and inserting section #ijj7ai74 7d7 ,effective ,date ,the amendments made by this section shall take effect #a year after the date of enactment of this ,act4