,,ii  #aafth ,,congress  #ast ,session  
,s4 #bdfc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aa1
 #bjai,mr4 ,wyden 7for himself1 ,mrs4   
,feinstein1 ,mr4 ,reed1 ,mr4 ,carper1   
,ms4 ,stabenow1 ,mr4 ,cardin1 ,mr4      
,whitehouse1 ,mr4 ,udall1 ,mrs4         
,shaheen1 ,mr4 ,merkley1 ,mr4 ,bennet1  
,mr4 ,coons1 ,mr4 ,heinrich1 ,mr4 ,king1
 ,mr4 ,markey1 ,mr4 ,van ,hollen1 ,ms4  
,hassan1 ,ms4 ,smith1 and ,mrs4 ,murray7
 introduced the following bill2 which   
was read twice and referred to the      
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to provide for regulation and     
taxation of electronic cigarettes and   
alternative nicotine products4  #a4     
,short title ,this ,act may be cited as 
the ,e-,cigarette ,tax ,parity ,act4    
#b4 ,regulation and taxation of         
electronic cigarettes and alternative   
nicotine products  7a7 ,imposition1     
rate1 and attachment of tax ,section    
#egja of the ,internal ,revenue ,code of

 #aihf is amended--  7#a7 by            
redesignating subsection 7h7 as         
subsection 7i71 and  7#b7 by inserting  
after subsection 7g7 the following new  
subsection3  7h7 ,alternative nicotine  
products  7#a7 ,in general ,on          
alternative nicotine products1          
manufactured in or imported into the    
,united ,states1 there shall be imposed 
a tax equal to the applicable dollar    
amount per gram of nicotine 7and a      
proportionate tax at the like rate on   
all fractional parts of a gram7         
contained in such product4  7#b7        
,applicable dollar amount ,for purposes 
of this subsection1 the applicable      
dollar amount shall be equal to-- 7,a7  
#ej4cc1 or  7,b7 for any specified class
 of alternative nicotine products which 
is identified pursuant to regulations   
prescribed by the ,secretary1 such      
amount as may be determined by the      
,secretary 7in consultation with the    
,secretary of ,health and ,human        
,services7 to be equivalent to the rate 

of tax imposed on cigarettes under      
subsection 7b77#a7 on an estimated per  
use basis for such class of alternative 
nicotine products4  4  7b7 ,definitions 
,section #egjb of the ,internal ,revenue
 ,code of #aihf is amended-- 7#a7 in    
subsection 7c71 by striking and         
roll-your-own tobacco and inserting     
roll-your-own tobacco1 and alternative  
nicotine products1  7#b7 in subsection  
7d71 by striking or roll-your-own       
tobacco each place it appears and       
inserting roll-your-own tobacco1 or     
alternative nicotine products1 and  7#c7
 by adding at the end the following new 
subsection3  7q7 ,alternative nicotine  
product  7#a7 ,in general ,subject to   
paragraph 7#b71 the term alternative    
nicotine product means any product      
containing nicotine which is-- 7,a7     
suitable for and likely to be offered   
to1 or purchased by--  7i7 a consumer   
for the inhalation1 ingestion1          
absorption1 or consumption of nicotine1 
or  7ii7 a person for the production of 

a product described in clause 7i71 and  
7,b7 sold1 transferred1 or delivered to 
any person not possessing a permit      
provided for in section #egac7;a7 as a  
manufacturer1 importer1 or export       
warehouse proprietor4  7#b7 ,exceptions 
,pursuant to regulations prescribed by  
the ,secretary1 the term alternative    
nicotine product shall not include--    
7,a7 tobacco1 processed tobacco1 cigars1
 cigarettes1 smokeless tobacco1 pipe    
tobacco1 or roll-your-own tobacco1 or   
7,b7 any product which-- 7i7 has been   
approved by the ,food and ,drug         
,administration for sale as a tobacco   
cessation product or for other          
therapeutic purposes1 and  7ii7 is      
marketed and sold solely for a purpose  
approved as described in clause 7i74  4 
7c7 ,effective date ,the amendments made
 by this section shall take effect on   
the date that is #ahj days after the    
date of the enactment of this ,act4