,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bdfc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #aa1         
#bjai,mr4 ,wyd5 7= himself1 ,mrs4       
,fe9/e91 ,mr4 ,re$1 ,mr4 ,c>p]1 ,ms4    
,/ab5[1 ,mr4 ,c>d91 ,mr4 ,:iteh\se1 ,mr4
 ,udall1 ,mrs4 ,%ahe51 ,mr4 ,m]kley1    
,mr4 ,b5net1 ,mr4 ,coons1 ,mr4 ,he9ri*1 
,mr4 ,k+1 ,mr4 ,m>key1 ,mr4 ,van ,holl51
 ,ms4 ,hassan1 ,ms4 ,smi?1 & ,mrs4      
,murray7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide =      
regulation & taxation ( electronic      
cig>ettes & alt]native nicot9e products4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,e-,cig>ette ,tax ,p>ity ,act4  #b4 
,regulation & taxation ( electronic     
cig>ettes & alt]native nicot9e products 
7a7 ,imposition1 rate1 & atta*m5t ( tax 
,section #egja ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$--  7#a7 by       
r$esignat+ subsection 7h7 z subsection  
7i71 &  7#b7 by ins]t+ aft] subsection  

7g7 ! foll[+ new subsection3  7h7       
,alt]native nicot9e products  7#a7 ,9   
g5]al ,on alt]native nicot9e products1  
manufactur$ 9 or import$ into ! ,unit$  
,/ates1 !re %all be impos$ a tax equal  
to ! applicable doll> am\nt p] gram (   
nicot9e 7& a proportionate tax at ! l   
rate on all fractional p>ts ( a gram7   
conta9$ 9 su* product4  7#b7 ,applicable
 doll> am\nt ,= purposes ( ?is          
subsection1 ! applicable doll> am\nt    
%all be equal to-- 7,a7 #ej4cc1 or  7,b7
 = any specifi$ class ( alt]native      
nicot9e products :i* is id5tifi$        
pursuant to regulations prescrib$ by !  
,secret>y1 su* am\nt z may be det]m9$ by
 ! ,secret>y 79 consultation ) !        
,secret>y ( ,heal? & ,human ,s]vices7 to
 be equival5t to ! rate ( tax impos$ on 
cig>ettes "u subsection 7b77#a7 on an   
e/imat$ p] use basis = su* class (      
alt]native nicot9e products4  4  7b7    
,def9itions ,section #egjb ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subsection 7c71 by /rik+ & roll-y\r-own 

tobacco & ins]t+ roll-y\r-own tobacco1 &
 alt]native nicot9e products1  7#b7 9   
subsection 7d71 by /rik+ or roll-y\r-own
 tobacco ea* place x appe>s & ins]t+    
roll-y\r-own tobacco1 or alt]native     
nicot9e products1 &  7#c7 by add+ at !  
end ! foll[+ new subsection3  7q7       
,alt]native nicot9e product  7#a7 ,9    
g5]al ,subject to p>agraph 7#b71 ! t]m  
alt]native nicot9e product means any    
product conta9+ nicot9e :i* is-- 7,a7   
suitable = & likely to be (f]$ to1 or   
pur*as$ by--  7i7 a consum] = !         
inhalation1 +e/ion1 absorption1 or      
consumption ( nicot9e1 or  7ii7 a p]son 
= ! production ( a product describ$ 9   
clause 7i71 &  7,b7 sold1 transf]r$1 or 
deliv]$ to any p]son n possess+ a p]mit 
provid$ = 9 section #egac7;a7 z a       
manufactur]1 import]1 or export w>eh\se 
proprietor4  7#b7 ,exceptions ,pursuant 
to regulations prescrib$ by ! ,secret>y1
 ! t]m alt]native nicot9e product %all n
 include-- 7,a7 tobacco1 process$       
tobacco1 cig>s1 cig>ettes1 smokeless    

tobacco1 pipe tobacco1 or roll-y\r-own  
tobacco1 or  7,b7 any product :i*-- 7i7 
has be5 approv$ by ! ,food & ,drug      
,adm9i/ration = sale z a tobacco        
cessation product or = o!r !rapeutic    
purposes1 &  7ii7 is m>ket$ & sold      
solely = a purpose approv$ z describ$ 9 
clause 7i74  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all take  
effect on ! date t is #ahj days aft] !  
date ( ! enactm5t ( ?is ,act4