,,ii #aafth ,,congress #ast ,session ,s4 #beai ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #ai1 #bjai ,mr4 ,romney 7for himself and ,mr4 ,merkley7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to protect the public health by prohibiting non-tobacco e-cigarette flavors and ensuring electronic nicotine delivery systems are tamper-proof4 #a4 ,short title ,this ,act may be cited as the ,ending ,new ,nicotine ,dependencies ,act of #bjai or the ,,ennd ,act4 #b4 ,findings ,congress finds as follows3 7#a7 ,as of ,september #aa1 #bjai1 the ,centers for ,disease ,control and ,prevention and the ,food and ,drug ,administration reported #chj confirmed and probable cases of severe pulmonary disease cases associated with the widespread use of electronic cigarettes 7referred to in this section as e-cigarettes74 7#b7 ,as of ,september #ag1 #bjai1 ,states have reported as many as #g deaths nationwide associated with the use of e-cigarettes4 7#c7 ,the ,american ,medical ,association has stated that e-cigarette-related lung illnesses reaffirms our belief that the use of e-cigarettes and vaping is an urgent public health epidemic that must be addressed4 7#d7 ,the ,surgeon ,general has warned that the proliferation of e-cigarettes is cause for great concern1 and that the use of e-cigarettes has become an epidemic among our nation's young people4 7#e7 ,since #bjad1 e-cigarettes have been the most commonly used tobacco product among youth in the ,united ,states4 7#f7 ,according to the ,food and ,drug ,administration1 youth consistently report product flavorings as a leading reason for using tobacco products and flavors may disguise the taste of tobacco4 7#g7 ,in #bjai1 more than #a in every #d high school students reported using e-cigarettes in the past #cj days4 7#h7 ,on ,september #i1 #bjai1 the ,food and ,drug ,administration sent a warning letter to one of the largest e-cigarette companies for violating ,federal regulations and utilizing illegal marketing tactics4 7#i7 ,e-cigarettes are not currently approved by the ,food and ,drug ,administration as a smoking cessation aid4 7#aj7 ,more research is needed to evaluate the safety of e-cigarettes1 including the risks associated with tampering with and altering e-cigarettes and the health implications of heating aerosolized tobacco products4 #c4 ,restrictions on flavors in tobacco products and on device design 7a7 ,in general ,section #ijg7;a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7a77 is amended-- 7#a7 in paragraph 7#a71 by adding at the end the following3 7,c7 ,special rule for electronic nicotine delivery systems ,beginning #ij days after the date of enactment of the ,,ennd ,act1 an electronic nicotine delivery system or any of its components or parts 7including e-liquid7 shall not contain1 as a constituent 7including a smoke constituent7 or additive1 an artificial or natural flavor 7other than tobacco7 or an herb or spice1 including strawberry1 grape1 orange1 clove1 cinnamon1 pineapple1 vanilla1 coconut1 licorice1 cocoa1 chocolate1 cherry1 coffee1 menthol1 or mint that is a characterizing flavor of the electronic nicotine delivery system or e-liquid4 ,nothing in this subparagraph shall be construed to limit the ,secretary's authority to take action under this section or other sections of this ,act applicable to any artificial or natural flavor1 herb1 or spice not specified in this subparagraph4 2 and 7#b7 by adding at the end the following3 7#g7 ,electronic nicotine delivery system standards ,not later than #a year after the date of enactment of the ,,ennd ,act1 the ,secretary shall promulgate regulations setting forth standards on the permissible design of electronic nicotine delivery systems1 and issue guidance for manufacturers to implement such standards4 ,such standards1 at a minimum1 shall-- 7,a7 prohibit refillable components or parts2 7,b7 prohibit any electronic nicotine delivery system designed to look like combustible cigarettes or commonplace1 nonmedical devices1 such as pens or ,,usb flash drives2 and 7,c7 require each electronic nicotine delivery system and its components and parts to be tamper-proof4 4 7b7 ,definitions 7#a7 ,in general ,section #ijj of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg7 is amended-- 7,a7 by redesignating paragraphs 7#h7 through 7#bb7 as paragraphs 7#aj7 through 7#bd72 and 7,b7 by inserting after paragraph 7#g7 the following3 7#h7 ,electronic nicotine delivery system 7,a7 ,in general ,the term electronic nicotine delivery system-- 7i7 means noncombustible tobacco products1 including vapes1 vaporizers1 vape pens1 hookah pens1 electronic cigarettes 7also known as e-cigarettes or e-cigs71 and e-pipes that deliver an aerosolized e-liquid that may contain nicotine1 as well as varying compositions of flavorings1 propylene glycol1 vegetable glycerin1 and other ingredients2 and 7ii7 includes components and parts1 such as e-liquids1 tanks1 cartridges1 pods1 wicks1 and atomizers4 7,b7 ,components and parts ,the term components and parts1 with respect to an electronic nicotine delivery system1 means the objects intended or reasonably expected to be used with1 or for1 the human consumption of a tobacco product that are not accessories4 7#i7 ,e-liquid ,the term e-liquid means liquid nicotine1 nicotine containing liquids 7including liquid nicotine combined with colorings1 flavorings1 or other ingredients71 and liquids that do not contain nicotine or other material made or derived from tobacco1 but that are intended or reasonably expected to be used with or for the human consumption of a tobacco product4 4 7#b7 ,conforming amendment ,section #i7a7 of the ,comprehensive ,smokeless ,tobacco ,health ,education ,act of #aihf 7#ae ,u4,s4,c4 #ddjh7a77 is amended by striking section #ijj7ah7 and inserting section #ijj7bj74 #d4 ,monitoring of public health risks of tobacco use ,not later than #a year after the date of enactment of this ,act and annually thereafter1 the ,secretary of ,health and ,human ,services1 in consultation with the ,director of the ,national ,institutes of ,health1 the ,commissioner of ,food and ,drugs1 the ,director of the ,centers for ,disease ,control and ,prevention1 and other heads of appropriate agencies1 as the ,secretary of ,health and ,human ,services determines appropriate1 shall submit to the ,committee on ,health1 ,education1 ,labor1 and ,pensions and the ,committee on ,appropriations of the ,senate and the ,committee on ,energy and ,commerce and the ,committee on ,appropriations of the ,house of ,representatives1 and publicly post on an internet website1 a report on the public health risks of tobacco use that includes-- 7#a7 the public health implications of the use of tobacco products1 with a focus on electronic nicotine delivery systems and other alternative tobacco products2 7#b7 emerging trends in tobacco use1 including the use of tobacco flavors and new tobacco products2 7#c7 updates on the public health awareness campaign authorized by section #f2 and 7#d7 recommendations for ,congress4 #e4 ,application of tobacco excise tax to electronic nicotine delivery systems 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 7i72 and 7#b7 by inserting after subsection 7g7 the following new subsection3 7h7 ,electronic nicotine delivery 7#a7 ,electronic nicotine delivery systems 7,a7 ,in general ,on electronic nicotine delivery systems 7as defined in section #ijj7h7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg7h7771 manufactured in or imported into the ,united ,states1 there shall be imposed a tax equal to #a4ja per electronic nicotine delivery system4 7,b7 ,exception ,this paragraph shall not apply to any single-use electronic nicotine delivery system4 7#b7 ,e-liquid ,on e-liquids 7as defined in section #ijj7i7 of such ,act7 or single-use electronic nicotine delivery systems1 manufactured in or imported into the ,united ,states1 there shall be imposed a tax equal to-- 7,a7 in the case of a product which contains less than #e percent nicotine by volume1 #a4ja1 and 7,b7 in the case of the product which contains a percentage of nicotine by volume which is equal to or greater than #e percent1 an amount equal to the sum of-- 7i7 #a4ja1 plus1 7ii7 for each percentage point of nicotine by volume contained in such product which is in excess of #e percent1 #bj4b cents 7and a proportionate amount at the like rate on any such percentage which is not a whole number74 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 electronic nicotine delivery systems1 and e-liquids2 and 7#b7 in subsection 7d71 by striking or roll-your-own tobacco each place it appears and inserting roll-your-own tobacco1 electronic nicotine delivery systems1 and e-liquids4 7c7 ,effective date ,the amendments made by this section shall apply to articles removed after the date which is #ij days after the date of enactment of this ,act4 #f4 ,public awareness campaign 7a7 ,in general ,the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 shall conduct a public awareness campaign to educate the public about the public health implications of using electronic nicotine delivery systems 7as defined in section #ijj of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg71 as amended by section #c74 7b7 ,funding ,to carry out subsection 7a71 for each of fiscal years #bjba through #bjbd1 there shall be transferred to the ,secretary1 from the ,general ,fund of the ,treasury1 the lesser of-- 7#a7 the amount equal to the amount collected under #egja7;h7 of the ,internal ,revenue ,code of #aihf during the previous fiscal year2 or 7#b7 #aae1jjj1jjj4 #g4 ,implementation of excise tax 7a7 ,transitional rule ,any person who-- 7#a7 on the date of the enactment of this ,act1 is engaged in business as a manufacturer of electronic nicotine delivery systems or e-liquids2 and 7#b7 before the applicable date1 submits an application under subchapter ,b of chapter #eb of the ,internal ,revenue ,code of #aihf to engage in such business1 may1 notwithstanding such subchapter ,b1 continue to engage in such business pending final action on such application4 ,pending such final action1 all provisions of chapter #eb of such ,code shall apply to such applicant in the same manner and to the same extent as if such applicant were a holder of a permit to manufacture electronic nicotine delivery systems or e-liquids under such chapter #eb4 7b7 ,floor ,stocks ,taxes 7#a7 ,imposition of tax ,on electronic nicotine delivery systems or e-liquids manufactured in or imported into the ,united ,states which are removed before the applicable date and held on such date for sale by any person1 there is hereby imposed a tax in an amount equal to the tax which would be imposed under section #egja of the ,internal ,revenue ,code of #aihf on the article if the article had been removed on such applicable date4 7#b7 ,liability for tax and method of payment 7,a7 ,liability for tax ,a person holding electronic nicotine delivery systems or e-liquids on the applicable date to which any tax imposed by paragraph 7#a7 applies shall be liable for such tax4 7,b7 ,method of payment ,the tax imposed by paragraph 7#a7 shall be paid in such manner as the ,secretary shall prescribe by regulations4 7,c7 ,time for payment ,the tax imposed by paragraph 7#a7 shall be paid on or before the date that is #abj days after the applicable date4 7#c7 ,articles in foreign trade zones ,notwithstanding the ,act of ,june #ah1 #aicd 7commonly known as the ,foreign ,trade ,zone ,act1 #dh ,stat4 #iih1 #ai ,u4,s4,c4 #ha;a et seq471 or any other provision of law1 any article which is located in a foreign trade zone on any tax increase date shall be subject to the tax imposed by paragraph 7#a7 if-- 7,a7 internal revenue taxes have been determined1 or customs duties liquidated1 with respect to such article before such date pursuant to a request made under the #ast proviso of section #c7;a7 of such ,act2 or 7,b7 such article is held on such date under the supervision of an officer of the ,united ,states ,customs and ,border ,protection of the ,department of ,homeland ,security pursuant to the #b;d proviso of such section #c7;a74 7#d7 ,controlled groups ,rules similar to the rules of section #ejfa7;e77#c7 of the ,internal ,revenue ,code of #aihf shall apply for purposes of this subsection4 7#e7 ,other laws applicable ,all provisions of law1 including penalties1 applicable with respect to the taxes imposed by section #egja of the ,internal ,revenue ,code of #aihf shall1 insofar as applicable and not inconsistent with the provisions of this subsection1 apply to the floor stocks taxes imposed by paragraph 7#a71 to the same extent as if such taxes were imposed by such section #egja4 ,the ,secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph 7#a7 as the person to whom a credit or refund under such provisions may be allowed or made4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,any term used in this section which is also used in section #egja or #egjb of the ,internal ,revenue ,code of #aihf shall have the same meaning as such term has in such section4 7#b7 ,applicable date ,the term applicable date means the day after the date which is #ij days after the date of enactment of this ,act4 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4