,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dgdb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #ah1 #bjai,mr4
 ,suozzi 7= himself & ,mr4 ,k+ ( ,new   
,york7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to impose a tax on       
nicot9e us$ 9 vap+1 etc4  #a4           
,imposition ( tax on nicot9e = use 9    
vap+1 etc  7a7 ,9 g5]al ,section #egja (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by r$esignat+ subsection 7h7 z    
subsection 7i7 & by ins]t+ aft]         
subsection 7g7 ! foll[+ new subsection3 
7h7 ,nicot9e ,on taxable nicot9e1       
manufactur$ 9 or import$ into ! ,unit$  
,/ates1 !re %all be impos$ a tax equal  
to ! doll> am\nt specifi$ 9 section     
#egja7;b77#a7 7or1 if great]1 #ej4cc7 p]
 #a1haj milligrams ( nicot9e 7& a       
proportionate tax at ! l rate on any    
fractional "p !re(74  4  7b7 ,taxable   
nicot9e ,section #egjb ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     

subsection3  7q7 ,taxable nicot9e  7#a7 
,9 g5]al ,except z o!rwise provid$ 9 ?is
 subsection1 ! t]m taxable nicot9e means
 any nicot9e :i* has be5 extract$1      
conc5trat$1 or syn!siz$4  7#b7          
,exception = ,,fda-approv$ nicot9e      
replacem5t !rapies ,su* t]m %all n      
include any nicot9e if ! manufactur] or 
import] !re( demon/rates to !           
satisfaction ( ! ,secret>y t su* nicot9e
 w be us$ 9 a product :i* has be5       
approv$ by ! ,food & ,drug ,adm9i/ration
 = sale z a nicot9e replacem5t !rapy4   
7#c7 ,coord9ation ) taxation ( o!r      
tobacco products ,cig>s1 cig>ettes1     
smokeless tobacco1 pipe tobacco1 &      
roll-y\r-own tobacco %all n be treat$ z 
conta9+ taxable nicot9e solely because !
 nicot9e naturally occurr+ 9 ! tobacco f
 :i* su* product is manufactur$ has be5 
conc5trat$ dur+ ! ord9>y c\rse (        
manufactur+4  4  7c7 ,taxable nicot9e   
treat$ z a tobacco product ,section     
#egjb7;c7 ( su* ,code is am5d$ by /rik+ 
& roll-y\r-own tobacco & ins]t+         

roll-y\r-own tobacco1 & taxable nicot9e4
  7d7 ,manufactur] ( taxable nicot9e    
,section #egjb ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new subsection3  
7r7 ,manufactur] ( taxable nicot9e  7#a7
 ,9 g5]al ,any p]son :o extracts1       
conc5trates1 or syn!sizes nicot9e %all  
be treat$ z a manufactur] ( taxable     
nicot9e 7& z manufactur+ su* taxable    
nicot9e74  7#b7 ,application ( rules    
relat$ to manufactur]s ( tobacco        
products ,any ref]5ce to a manufactur] (
 tobacco products1 or to manufactur+    
tobacco products1 %all be treat$ z      
includ+ a ref]5ce to a manufactur] (    
taxable nicot9e1 or to manufactur+      
taxable nicot9e1 respectively4  4  7e7  
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to articles       
manufactur$ or import$ 9 cal5d> qu>t]s  
beg9n+ m ?an #ij days aft] ! date ( !   
enactm5t ( ?is ,act4