,,ib ,union ,calendar ,no4 #cbb #aafth  
,,congress  #b;d ,session  ,h4 ,r4 #dgdb
 ,report ,no4 #aaf-djj ,,in ,,the       
,,house ,,of ,,representatives  ,october
 #ah1 #bjai,mr4 ,suozzi 7for himself and
 ,mr4 ,king of ,new ,york7 introduced   
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,february #ba1 #bjbj,reported with an   
amendment2 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
 bill1 see copy of bill as introduced on
 ,october #ah1 #bjai  ,a ,,bill  ,to    
amend the ,internal ,revenue ,code of   
#aihf to impose a tax on nicotine used  
in vaping1 etc4  #a4 ,short title ,this 
,act may be cited as the ,protecting    
,american ,lungs ,act of #bjai4  #b4    
,imposition of tax on nicotine for use  
in vaping1 etc  7a7 ,in general ,section
 #egja of the ,internal ,revenue ,code  

of #aihf is amended by redesignating    
subsection 7h7 as subsection 7i7 and by 
inserting after subsection 7g7 the      
following new subsection3  7h7 ,nicotine
 ,on taxable nicotine1 manufactured in  
or imported into the ,united ,states1   
there shall be imposed a tax equal to   
the dollar amount specified in section  
#egja7;b77#a7 7or1 if greater1 #ej4cc7  
per #a1haj milligrams of nicotine 7and a
 proportionate tax at the like rate on  
any fractional part thereof74  4  7b7   
,taxable nicotine ,section #egjb of such
 ,code is amended by adding at the end  
the following new subsection3  7q7      
,taxable nicotine  7#a7 ,in general     
,except as otherwise provided in this   
subsection1 the term taxable nicotine   
means any nicotine which has been       
extracted1 concentrated1 or synthesized4
  7#b7 ,exception for ,,fda-approved    
nicotine replacement therapies ,such    
term shall not include any nicotine if  
the manufacturer or importer thereof    
demonstrates to the satisfaction of the 

,secretary that such nicotine will be   
used in a product which has been        
approved by the ,food and ,drug         
,administration for sale as a nicotine  
replacement therapy4  7#c7 ,coordination
 with taxation of other tobacco products
 ,cigars1 cigarettes1 smokeless tobacco1
 pipe tobacco1 and roll-your-own tobacco
 shall not be treated as containing     
taxable nicotine solely because the     
nicotine naturally occurring in the     
tobacco from which such product is      
manufactured has been concentrated      
during the ordinary course of           
manufacturing4  4  7c7 ,taxable nicotine
 treated as a tobacco product ,section  
#egjb7;c7 of such ,code is amended by   
striking and roll-your-own tobacco and  
inserting roll-your-own tobacco1 and    
taxable nicotine4  7d7 ,manufacturer of 
taxable nicotine ,section #egjb of such 
,code is amended by adding at the end   
the following new subsection3  7r7      
,manufacturer of taxable nicotine  7#a7 
,in general ,any person who extracts1   

concentrates1 or synthesizes nicotine   
shall be treated as a manufacturer of   
taxable nicotine 7and as manufacturing  
such taxable nicotine74  7#b7           
,application of rules related to        
manufacturers of tobacco products ,any  
reference to a manufacturer of tobacco  
products1 or to manufacturing tobacco   
products1 shall be treated as including 
a reference to a manufacturer of taxable
 nicotine1 or to manufacturing taxable  
nicotine1 respectively4  4  7e7         
,effective date ,the amendments made by 
this section shall apply to articles    
manufactured or imported in calendar    
quarters beginning more than #ij days   
after the date of the enactment of this 
,act4  ,february #ba1 #bjbj,reported    
with an amendment2 committed to the     
,committee of the ,whole ,house on the  
,state of the ,union and ordered to be  
printed