,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bic  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #h1 #bjai ,ms4
 ,de,lauro introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means1 & 9 addition to ! ,committees on
 ! ,judici>y1 & ,en]gy & ,comm]ce1 = a  
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to      
prev5t & r$uce ! use ( tobacco products1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,y\? ,vap+        
,prev5tion ,act ( #bjai4  #b4 ,table (  
cont5ts ,! table ( cont5ts ( ?is ,act is
 z foll[s3  ,sec4 #a4 ,%ort title4 ,sec4
 #b4 ,table ( cont5ts4 ,title ,i--,/op  
,tobacco ,sales to ,y\? ,sec4 #aja4     
,f9d+s4 ,sec4 #ajb4 ,am5dm5ts4 ,sec4    
#ajc4 ,exclusions reg>d+ ,indian tribes 
& tribal matt]s4 ,sec4 #ajd4            
,sev]ability4 ,sec4 #aje4 ,effective    
date4 ,title ,,ii--,e/abli%+ ,excise    
,tax ,equity ,among ,all ,tobacco       

,product ,tax ,rates ,sec4 #bja4        
,e/abli%+ excise tax equity among all   
tobacco product tax rates4 ,title       
,,iii--,re/rictions on ,use ( ,tobacco  
,flavors ,sec4 #cja4 ,additional        
re/rictions on use ( tobacco flavors4   
,i ,/op ,tobacco ,sales to ,y\?  #aja4  
,f9d+s ,! ,congress f9ds ! foll[+3 7#a7 
,tobacco products cause num]\s s]i\s    
diseases1 includ+ canc]1 he>t disease1 &
 respiratory disease1 & !y conta9       
nicot9e1 a highly addictive sub/ance4   
7#b7 ,accord+ to ! ,surgeon ,g5]al ( !  
,unit$ ,/ates1 adolesc5ts are p>ticul>ly
 vuln]able to ! adv]se effects (        
nicot9e1 & adolesc5t exposure to nicot9e
 may h la/+ adv]se consequ5ces = bra9   
developm5t4  7#c7 ,y\? use ( electronic 
cig>ettes & hookah 7wat] pipe7 has ris5 
accord+ to ! ,national ,y\? ,tobacco    
,survey releas$ by ! ,c5t]s = ,disease  
,control & ,prev5tion1 & ! ,food & ,drug
 ,adm9i/ration1 9 ,april #bjae4  7#d7   
,curr5t use ( electronic cig>ettes among
 high s*ool /ud5ts tripl$ f #d4e p]c5t 9

 #bjac to #ac4d p]c5t 9 #bjad 7comp>$ to
 #a4e p]c5t 9 #bjaa72 approximately     
#b1jjj1jjj high s*ool /ud5ts curr5tly   
use ^! products4  7#e7 ,curr5t use (    
electronic cig>ettes among middle s*ool 
/ud5ts tripl$ f #a4a p]c5t 9 #bjac to   
#c4i p]c5t 9 #bjad2 approximately       
#dej1jjj middle s*ool /ud5ts curr5tly   
use ^! products4  7#f7 ,curr5t use (    
hookah among high s*ool /ud5ts increas$ 
f #d4a p]c5t 9 #bjaa to #i4d p]c5t 9    
#bjad4  7#g7 ,curr5t use ( cig>s among  
high s*ool /ud5ts 0 #h4b p]c5t 9 #bjad  
7#a1bjj1jjj /ud5ts74 ,curr5t use ( cig>s
 among high s*ool boys 0 #aj4h p]c5t1   
ab\t ! same rate at :i* !y smoke        
cig>ettes 7#aj4f p]c5t74  7#h7 ,! sale (
 electronic cig>ettes1 cig>s1 hookah1 & 
o!r tobacco products ov] ! int]net1 &   
?r\gh mail1 fax1 or phone ord]s1 makes x
 *eap] & easi] = *ildr5 to obta9 ^!     
products4  7#i7 ,electronic cig>ettes   
are be+ m>ket$ 9 ways t appeal to y\?1 9
 ! =m ( adv]tis+ us+ images t appeal to 
y\?1 adv]tisem5ts on television & !     

int]net1 & sponsor%ips ( ev5ts popul> ) 
y\?1 su* z conc]ts & sport+ ev5ts4      
7#aj7 ,accord+ to a /udy publi%$ 9 ,m>* 
#bjae 9 ! ,j\rnal ( ! ,am]ican ,m$ical  
,association ,p$iatrics1 #ic4g p]c5t (  
y\? p>ticipat+ 9 a /udy ( int]net       
electronic cig>ette sales successfully  
pur*as$ electronic cig>ettes because !  
websites lack$ adequate age-v]ification 
me?ods4  #ajb4 ,am5dm5ts ,section #a ( !
 ,act ( ,octob] #ai1 #aidi 7#ae         
,u4,s4,c4 #cge72 commonly ref]r$ to z ! 
,j5k9s ,act71 is am5d$--  7#a7 9        
p>agraph 7#b7-- 7,a7 9 subp>agraph      
7,a7--  7i7 9 clause 7i7 by /rik+ & at !
 end2  7ii7 9 clause 7ii7 by /rik+ !    
p]iod at ! end & ins]t+ 2 &2 &  7iii7 by
 add+ at ! end ! foll[+3  7iii7 includes
 electronic cig>ettes4  2 &  7,b7 9     
subp>agraph 7,b7-- 7i7 9 ! head+ by     
/rik+ ,exception & ins]t+ ,inclusions2  
7ii7 by /rik+ does n include & ins]t+   
includes2 &  7iii7 by ins]t+ & pipe     
tobacco 7z def9$ 9 section #egjb ( !    
,int]nal ,rev5ue ,code ( #aihf7 be=e !  

p]iod at ! end2 &  7#b7 by ins]t+ aft]  
p>agraph 7#f7 ! foll[+3  7#f;,a7        
electronic cig>ette ,! t]m electronic   
cig>ette means any electronic device t  
deliv]s nicot9e1 flavor1 or o!r sub/ance
 via an a]osoliz$ solution 7includ+ an  
electronic cig>ette1 cig>1 pipe1 or     
hookah7 to ! us] inhal+ f ! device      
7includ+ any compon5t1 liquid1 "p1 or   
accessory ( su* a device :e!r or n sold 
sep>ately7 b excludes a product t--     
7,a7 is approv$ by ! ,food & ,drug      
,adm9i/ration = sale z a tobacco        
cessation product or = ano!r !rapeutic  
purpose2 &  7,b7 is m>ket$ & sold solely
 = a purpose approv$ z describ$ 9       
subp>agraph 7,a74  4  #ajc4 ,exclusions 
reg>d+ ,indian tribes & tribal matt]s   
7a7 ,9 g5]al ,no?+ 9 ?is ,act or !      
am5dm5ts made by ?is ,act %all be       
con/ru$ to am5d1 modify1 or o!rwise     
affect-- 7#a7 any agreem5ts1 compacts1  
or o!r int]gov]nm5tal arrangem5ts betwe5
 any ,/ate or local gov]nm5t & any      
gov]nm5t ( an ,indian tribe 7z t t]m is 

def9$ 9 section #d7;e7 ( ! ,indian      
,self-,det]m9ation & ,education         
,assi/ance ,act 7#be ,u4,s4,c4          
#dej;b7e777 relat+ to ! collection (    
taxes on cig>ettes or smokeless tobacco 
sold 9 ,indian c\ntry2  7#b7 any ,/ate  
laws t au?orize or o!rwise p]ta9 to any 
su* int]gov]nm5tal arrangem5ts or create
 special rules or proc$ures = !         
collection ( ,/ate1 local1 or tribal    
taxes on cig>ettes or smokeless tobacco 
sold 9 ,indian c\ntry2  7#c7 any        
limitations "u ,f$]al or ,/ate law1     
includ+ ,f$]al common law & treaties1 on
 ,/ate1 local1 & tribal tax & regulatory
 au?ority ) respect to ! sale1 use1 or  
di/ribution ( cig>ettes & smokeless     
tobacco by or to ,indian tribes1 tribal 
memb]s1 tribal ent]prises1 or 9 ,indian 
c\ntry2  7#d7 any ,f$]al law1 includ+   
,f$]al common law & treaties1 reg>d+    
,/ate jurisdiction1 or lack !re(1 ov]   
any tribe1 tribal memb]s1 tribal        
ent]prises1 tribal res]vations1 or o!r  
l&s held by ! ,unit$ ,/ates 9 tru/ = "o 

or m ,indian tribes2 or  7#e7 any ,/ate 
or local gov]nm5t au?ority to br+       
en=cem5t actions aga9/ p]sons locat$ 9  
,indian c\ntry4  7b7 ,coord9ation ( law 
en=cem5t ,no?+ 9 ?is ,act or ! am5dm5ts 
made by ?is ,act %all be con/ru$ to     
inhibit or o!rwise affect any coord9at$ 
law en=cem5t ef=t by "o or m ,/ates or  
o!r jurisdictions1 includ+ ,indian      
tribes1 ?r\gh int]/ate compact or       
o!rwise1 t-- 7#a7 provides = !          
adm9i/ration ( tobacco product laws or  
laws p]ta9+ to int]/ate sales or o!r    
sales ( tobacco products2  7#b7 provides
 = ! seizure ( tobacco products or o!r  
prop]ty relat$ to a violation ( su*     
laws2 or  7#c7 e/abli%es coop]ative     
programs = ! adm9i/ration ( su* laws4   
7c7 ,treatm5t ( ,/ate & local gov]nm5ts 
,no?+ 9 ?is ,act or ! am5dm5ts made by  
?is ,act %all be con/ru$ to au?orize1   
deputize1 or commission ,/ates or local 
gov]nm5ts z in/rum5talities ( ! ,unit$  
,/ates4  7d7 ,en=cem5t )9 ,indian       
,c\ntry ,no?+ 9 ?is ,act or ! am5dm5ts  

made by ?is ,act %all prohibit1 limit1  
or re/rict en=cem5t by ! ,attorney      
,g5]al ( ! ,unit$ ,/ates ( ?is ,act or  
an am5dm5t made by ?is ,act )9 ,indian  
c\ntry4  7e7 ,ambiguity ,any ambiguity  
betwe5 ! language ( ?is section or its  
application & any o!r provision ( ?is   
,act %all be resolv$ 9 favor ( ?is      
section4  7f7 ,def9itions ,9 ?is        
section--  7#a7 ! t]m ,indian c\ntry has
 ! mean+ giv5 t t]m 9 section #a ( !    
,act ( ,octob] #ai1 #aidi 7#ae ,u4,s4,c4
 #cge2 commonly ref]r$ to z ! ,j5k9s    
,act71 z am5d$ by ?is ,act2 &  7#b7 !   
t]m tribal ent]prise means any bus9ess  
ent]prise1 reg>dless ( :e!r incorporat$ 
or un9corporat$ "u ,f$]al or tribal law1
 ( an ,indian tribe or gr\p ( ,indian   
tribes4  #ajd4 ,sev]ability ,if any     
provision ( ?is title1 or any am5dm5t   
made by ?is title1 or ! application !re(
 to any p]son or circum/ance1 is held   
invalid1 ! rema9d] ( ! title & !        
application ( ! title to any o!r p]son  
or circum/ance %all n be affect$ !reby4 

#aje4 ,effective date ,?is title1 & !   
am5dm5ts made by ?is title1 %all take   
effect #ij days aft] ! date ( ! enactm5t
 ( ?is ,act4  ,,ii ,e/abli%+ ,excise    
,tax ,equity ,among ,all ,tobacco       
,product ,tax ,rates  #bja4 ,e/abli%+   
excise tax equity among all tobacco     
product tax rates  7a7 ,tax p>ity = pipe
 tobacco & roll-,y\r-,own tobacco       
,section #egja7;f7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ #b4hcaa 
c5ts & ins]t+ #bd4gh4  7b7 ,tax p>ity = 
smokeless tobacco  7#a7 ,section        
#egja7;e7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7,a7 9 p>agraph 7#a71 
by /rik+ #a4ea & ins]t+ #ac4db2  7,b7 9 
p>agraph 7#b71 by /rik+ #ej4cc c5ts &   
ins]t+ #e4cg2 &  7,c7 by add+ at ! end !
 foll[+3  7#c7 ,smokeless tobacco sold 9
 discrete s+le-use units ,on discrete   
s+le-use units1 #ej4cc p] ?\s&4  4  7#b7
 ,section #egjb7m7 ( su* ,code is       
am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+  
or *ew+ tobacco & ins]t+ 1 *ew+ tobacco1
 or discrete s+le-use unit2  7,b7 9     

p>agraphs 7#b7 & 7#c71 by ins]t+ t is n 
a discrete s+le-use unit be=e ! p]iod 9 
ea* su* p>agraph2 &  7,c7 by add+ at !  
end ! foll[+3  7#d7 ,discrete s+le-use  
unit ,! t]m discrete s+le-use unit means
 any product conta9+ tobacco t-- 7,a7 is
 n int5d$ to be smok$2 &  7,b7 is 9 ! =m
 ( a loz5ge1 tablet1 pill1 p\*1         
dissolvable /rip1 or o!r discrete       
s+le-use or s+le-dose unit4  4  7c7 ,tax
 p>ity = l>ge cig>s  7#a7 ,9 g5]al      
,p>agraph 7#b7 ( section #egja7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #eb4ge p]c5t & all t foll[s    
?r\gh ! p]iod & ins]t+ ! foll[+3 #bd4gh 
p] p\nd & a proportionate tax at ! l    
rate on all fractional p>ts ( a p\nd b n
 less ?an #e4jcc c5ts p] cig>44  7#b7   
,guidance ,! ,secret>y ( ! ,treasury1 or
 ! ,secret>y's delegate1 may issue      
guidance reg>d+ ! appropriate me?od =   
det]m9+ ! weight ( l>ge cig>s = purposes
 ( calculat+ ! applicable tax "u section
 #egja7;a77#b7 ( ! ,int]nal ,rev5ue     
,code ( #aihf4  7d7 ,tax p>ity =        

roll-,y\r-,own tobacco & c]ta9 process$ 
tobacco ,subsection 7o7 ( section #egjb 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by ins]t+ 1 & includes process$   
tobacco t is remov$ = deliv]y or deliv]$
 to a p]son o!r ?an a p]son ) a p]mit   
provid$ "u section #egac1 b does n      
include removals ( process$ tobacco =   
exportation aft] wrapp]s !re(4  7e7     
,cl>ify+ tax rate = o!r tobacco products
  7#a7 ,9 g5]al ,section #egja ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7i7 ,o!r tobacco products  
,any product n o!rwise describ$ "u ?is  
section t has be5 det]m9$ to be a       
tobacco product by ! ,food & ,drug      
,adm9i/ration ?r\gh its au?orities "u ! 
,family ,smok+ ,prev5tion & ,tobacco    
,control ,act %all be tax$ at a level ( 
tax equival5t to ! tax rate = cig>ettes 
on an e/imat$ p] use basis z det]m9$ by 
! ,secret>y4  4  7#b7 ,e/abli%+ p] use  
basis ,= purposes ( section #egja7;i7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1 n lat]

 ?an #ab mon?s aft] ! lat] ( ! date ( ! 
enactm5t ( ?is ,act or ! date t a       
product has be5 det]m9$ to be a tobacco 
product by ! ,food & ,drug              
,adm9i/ration1 ! ,secret>y ( ! ,treasury
 7or ! ,secret>y ( ! ,treasury's        
delegate7 %all issue f9al regulations   
e/abli%+ ! level ( tax = su* product t  
is equival5t to ! tax rate = cig>ettes  
on an e/imat$ p] use basis4  7f7        
,cl>ify+ def9ition ( tobacco products   
7#a7 ,9 g5]al ,subsection 7c7 ( section 
#egjb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ to read z foll[s3  7c7        
,tobacco products ,! t]m tobacco        
products means-- 7#a7 cig>s1 cig>ettes1 
smokeless tobacco1 pipe tobacco1 &      
roll-y\r-own tobacco1 &  7#b7 any o!r   
product subject to tax pursuant to      
section #egja7;i74  4  7#b7 ,con=m+     
am5dm5ts ,subsection 7d7 ( section #egjb
 ( su* ,code is am5d$ by /rik+ cig>s1   
cig>ettes1 smokeless tobacco1 pipe      
tobacco1 or roll-y\r-own tobacco ea*    
place x appe>s & ins]t+ tobacco         

products4  7g7 ,tax rates adju/$ =      
inflation ,section #egja ( su* ,code1 z 
am5d$ by subsection 7e71 is am5d$ by    
add+ at ! end ! foll[+ new subsection3  
7j7 ,inflation adju/m5t  7#a7 ,9 g5]al  
,9 ! case ( any cal5d> ye> beg9n+ aft]  
#bjai1 ! doll> am\nts provid$ "u ?is    
*apt] %all ea* be increas$ by an am\nt  
equal to--  7,a7 su* doll> am\nt1       
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye>1 det]m9$ by sub/itut+        
#8cal5d> ye> #bjah' = #8cal5d> ye>      
#bjaf' 9 subp>agraph 7,a77ii7 !re(4     
7#b7 ,r\nd+ ,if any am\nt z adju/$ "u   
p>agraph 7#a7 is n a multiple ( #j4ja1  
su* am\nt %all be r\nd$ to ! next highe/
 multiple ( #j4ja4  4  7h7 ,effective   
dates  7#a7 ,9 g5]al ,except z provid$ 9
 p>agraphs 7#b7 ?r\gh 7#d71 ! am5dm5ts  
made by ?is section %all apply to       
articles remov$ 7z def9$ 9 section      
#egjb7;j7 ( ! ,int]nal ,rev5ue ,code (  
#aihf7 aft] ! la/ day ( ! mon? :i*      
includes ! date ( ! enactm5t ( ?is ,act4

  7#b7 ,discrete s+le-use units &       
process$ tobacco ,! am5dm5ts made by    
subsections 7b77#a77;,c71 7b77#b71 & 7d7
 %all apply to articles remov$ 7z def9$ 
9 section #egjb7;j7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf7 aft] ! date t is #f     
mon?s aft] ! date ( ! enactm5t ( ?is    
,act4  7#c7 ,l>ge cig>s ,! am5dm5ts made
 by subsection 7c7 %all apply to        
articles remov$ aft] ,decemb] #ca1      
#bjai4  7#d7 ,o!r tobacco products ,!   
am5dm5ts made by subsection 7e77#a7 %all
 apply to products remov$ aft] ! la/ day
 ( ! mon? :i* includes ! date t !       
,secret>y ( ! ,treasury 7or ! ,secret>y 
( ! ,treasury's delegate7 issues f9al   
regulations e/abli%+ ! level ( tax = su*
 product4  ,,iii ,re/rictions on ,use ( 
,tobacco ,flavors  #cja4 ,additional    
re/rictions on use ( tobacco flavors    
7a7 ,tobacco product /&>ds ,section     
#ijg7;a77#a7 ( ! ,f$]al ,food1 ,drug1 & 
,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7 is
 am5d$--  7#a7 by r$esignat+ subp>agraph
 7,b7 z subp>agraph 7,c72 &  7#b7 by    

ins]t+ aft] subp>agraph 7,a7 ! foll[+3  
7,b7 ,special rule = tobacco products   
o!r ?an cig>ettes  7i7 ,9 g5]al ,except 
z provid$ 9 clause 7ii71 a tobacco      
product t is n a cig>ette1 or any       
compon5t1 "p1 or accessory ( su* a      
product1 %all n conta91 z a con/itu5t   
7includ+ a smoke or a]osol con/itu5t7 or
 additive1 an artificial or natural     
flavor 7o!r ?an tobacco7 or an h]b or   
spice 7includ+ m5?ol1 /rawb]ry1 grape1  
orange1 clove1 c9namon1 p9eapple1       
vanilla1 coconut1 licorice1 cocoa1      
*ocolate1 *]ry1 & c(fee7 t is a         
*>act]iz+ flavor ( ! tobacco product1   
tobacco smoke1 or a]osol emitt$ f !     
product4 ,no?+ 9 ?is subp>agraph %all be
 con/ru$ to limit ! ,secret>y's au?ority
 to take action "u ?is section or o!r   
provisions ( ?is ,act applicable to any 
artificial or natural flavor1 h]b1 or   
spice n specifi$ 9 ?is subp>agraph4     
7ii7 ,exceptions ,an electronic nicot9e 
deliv]y sy/em compon5t or "p %all n     
conta9 or use an artificial or natural  

flavor 7o!r ?an tobacco7 t is a         
*>act]iz+ flavor ( ! product or its     
a]osol unless ! ,secret>y issues an ord]
 f9d+ t a manufactur] has demon/rat$ t  
use ( ! *>act]iz+ flavor--  7,i7 w      
increase ! likelihood ( smok+ cessation 
among curr5t us]s ( tobacco products2   
7,,ii7 w n increase ! likelihood ( y\?  
initiation ( nicot9e or tobacco         
products2 &  7,,iii7 w n increase !     
likelihood ( h>m to ! p]son us+ !       
*>act]iz+ flavor4  4  7b7 ,def9itions   
,section #ijj ( ! ,f$]al ,food1 ,drug1 &
 ,cosmetic ,act 7#ba ,u4,s4,c4 #chg7 is 
am5d$--  7#a7 by r$esignat+ p>agraphs   
7#h7 ?r\gh 7#bb7 z p>agraphs 7#i7 ?r\gh 
7#bc72 &  7#b7 by ins]t+ aft] p>agraph  
7#g7 ! foll[+3  7#h7 ,electronic nicot9e
 deliv]y sy/em ,! t]m electronic nicot9e
 deliv]y sy/em-- 7,a7 means any         
electronic device t deliv]s nicot9e1    
flavor1 or ano!r sub/ance via an        
a]osoliz$ solution to ! us] inhal+ f !  
device 7includ+ e-cig>ettes1 e-hookah1  
e-cig>s1 vape p5s1 advanc$ refillable   

p]sonal vaporiz]s1 & electronic pipes7 &
 any compon5t1 liquid1 "p1 or accessory 
( su* a device1 :e!r or n sold          
sep>ately2 &  7,b7 does n include a     
product t-- 7i7 is approv$ by ! ,food & 
,drug ,adm9i/ration = sale z a tobacco  
cessation product or = ano!r !rapeutic  
purpose2 &  7ii7 is m>ket$ & sold solely
 = a purpose describ$ 9 7i74  4  7c7    
,con=m+ am5dm5t ,section #i7a7 ( !      
,compreh5sive ,smokeless ,tobacco ,heal?
 ,education ,act ( #aihf 7#ae ,u4,s4,c4 
#ddjh7a77 is am5d$ by /rik+ section     
#ijj7ah7 & ins]t+ section #ijj7ai74  7d7
 ,effective ,date ,! am5dm5ts made by   
?is section %all take effect #a ye> aft]
 ! date ( enactm5t ( ?is ,act4