,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #beai  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ai1 #bjai   
,mr4 ,romney 7= himself & ,mr4 ,m]kley7 
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to protect ! public
 heal? by prohibit+ non-tobacco         
e-cig>ette flavors & ensur+ electronic  
nicot9e deliv]y sy/ems are tamp]-pro(4  
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,end+ ,new ,nicot9e ,dep5d5cies ,act 
( #bjai or ! ,,ennd ,act4  #b4 ,f9d+s   
,congress f9ds z foll[s3 7#a7 ,z (      
,septemb] #aa1 #bjai1 ! ,c5t]s =        
,disease ,control & ,prev5tion & ! ,food
 & ,drug ,adm9i/ration report$ #chj     
confirm$ & probable cases ( sev]e       
pulmon>y disease cases associat$ ) !    
widespread use ( electronic cig>ettes   
7ref]r$ to 9 ?is section z e-cig>ettes74
  7#b7 ,z ( ,septemb] #ag1 #bjai1 ,/ates
 h report$ z _m z #g dea?s nationwide   
associat$ ) ! use ( e-cig>ettes4  7#c7  
,! ,am]ican ,m$ical ,association has    

/at$ t e-cig>ette-relat$ lung illnesses 
reaffirms our belief t ! use (          
e-cig>ettes & vap+ is an urg5t public   
heal? epidemic t mu/ be address$4  7#d7 
,! ,surgeon ,g5]al has w>n$ t !         
prolif]ation ( e-cig>ettes is cause =   
great conc]n1 & t ! use ( e-cig>ettes   
has become an epidemic among our        
nation's "y p4  7#e7 ,s9ce #bjad1       
e-cig>ettes h be5 ! mo/ commonly us$    
tobacco product among y\? 9 ! ,unit$    
,/ates4  7#f7 ,accord+ to ! ,food &     
,drug ,adm9i/ration1 y\? consi/5tly     
report product flavor+s z a lead+ reason
 = us+ tobacco products & flavors may   
disguise ! ta/e ( tobacco4  7#g7 ,9     
#bjai1 m ?an #a 9 e #d high s*ool /ud5ts
 report$ us+ e-cig>ettes 9 ! pa/ #cj    
days4  7#h7 ,on ,septemb] #i1 #bjai1 !  
,food & ,drug ,adm9i/ration s5t a w>n+  
lett] to "o ( ! l>ge/ e-cig>ette        
companies = violat+ ,f$]al regulations &
 utiliz+ illegal m>ket+ tactics4  7#i7  
,e-cig>ettes are n curr5tly approv$ by !
 ,food & ,drug ,adm9i/ration z a smok+  

cessation aid4  7#aj7 ,m rese>* is ne$$ 
to evaluate ! safety ( e-cig>ettes1     
includ+ ! risks associat$ ) tamp]+ ) &  
alt]+ e-cig>ettes & ! heal? implications
 ( heat+ a]osoliz$ tobacco products4    
#c4 ,re/rictions on flavors 9 tobacco   
products & on device design  7a7 ,9     
g5]al ,section #ijg7;a7 ( ! ,f$]al      
,food1 ,drug1 & ,cosmetic ,act 7#ba     
,u4,s4,c4 #chg;g7a77 is am5d$-- 7#a7 9  
p>agraph 7#a71 by add+ at ! end !       
foll[+3  7,c7 ,special rule = electronic
 nicot9e deliv]y sy/ems ,beg9n+ #ij days
 aft] ! date ( enactm5t ( ! ,,ennd ,act1
 an electronic nicot9e deliv]y sy/em or 
any ( its compon5ts or p>ts 7includ+    
e-liquid7 %all n conta91 z a con/itu5t  
7includ+ a smoke con/itu5t7 or additive1
 an artificial or natural flavor 7o!r   
?an tobacco7 or an h]b or spice1 includ+
 /rawb]ry1 grape1 orange1 clove1        
c9namon1 p9eapple1 vanilla1 coconut1    
licorice1 cocoa1 *ocolate1 *]ry1 c(fee1 
m5?ol1 or m9t t is a *>act]iz+ flavor ( 
! electronic nicot9e deliv]y sy/em or   

e-liquid4 ,no?+ 9 ?is subp>agraph %all  
be con/ru$ to limit ! ,secret>y's       
au?ority to take action "u ?is section  
or o!r sections ( ?is ,act applicable to
 any artificial or natural flavor1 h]b1 
or spice n specifi$ 9 ?is subp>agraph4  
2 &  7#b7 by add+ at ! end ! foll[+3    
7#g7 ,electronic nicot9e deliv]y sy/em  
/&>ds ,n lat] ?an #a ye> aft] ! date (  
enactm5t ( ! ,,ennd ,act1 ! ,secret>y   
%all promulgate regulations sett+ =?    
/&>ds on ! p]missible design (          
electronic nicot9e deliv]y sy/ems1 &    
issue guidance = manufactur]s to        
implem5t su* /&>ds4 ,su* /&>ds1 at a    
m9imum1 %all--  7,a7 prohibit refillable
 compon5ts or p>ts2  7,b7 prohibit any  
electronic nicot9e deliv]y sy/em design$
 to look l combu/ible cig>ettes or      
commonplace1 nonm$ical devices1 su* z   
p5s or ,,usb fla% drives2 &  7,c7       
require ea* electronic nicot9e deliv]y  
sy/em & its compon5ts & p>ts to be      
tamp]-pro(4  4  7b7 ,def9itions  7#a7 ,9
 g5]al ,section #ijj ( ! ,f$]al ,food1  

,drug1 & ,cosmetic ,act 7#ba ,u4,s4,c4  
#chg7 is am5d$--  7,a7 by r$esignat+    
p>agraphs 7#h7 ?r\gh 7#bb7 z p>agraphs  
7#aj7 ?r\gh 7#bd72 &  7,b7 by ins]t+    
aft] p>agraph 7#g7 ! foll[+3  7#h7      
,electronic nicot9e deliv]y sy/em  7,a7 
,9 g5]al ,! t]m electronic nicot9e      
deliv]y sy/em-- 7i7 means noncombu/ible 
tobacco products1 includ+ vapes1        
vaporiz]s1 vape p5s1 hookah p5s1        
electronic cig>ettes 7also kn[n z       
e-cig>ettes or e-cigs71 & e-pipes t     
deliv] an a]osoliz$ e-liquid t may      
conta9 nicot9e1 z well z v>y+           
compositions ( flavor+s1 propyl5e       
glycol1 vegetable glyc]91 & o!r +r$i5ts2
 &  7ii7 includes compon5ts & p>ts1 su* 
z e-liquids1 tanks1 c>tridges1 pods1    
wicks1 & atomiz]s4  7,b7 ,compon5ts &   
p>ts ,! t]m compon5ts & p>ts1 ) respect 
to an electronic nicot9e deliv]y sy/em1 
means ! objects int5d$ or reasonably    
expect$ to be us$ )1 or =1 ! human      
consumption ( a tobacco product t are n 
accessories4  7#i7 ,e-liquid ,! t]m     

e-liquid means liquid nicot9e1 nicot9e  
conta9+ liquids 7includ+ liquid nicot9e 
comb9$ ) color+s1 flavor+s1 or o!r      
+r$i5ts71 & liquids t d n conta9 nicot9e
 or o!r mat]ial made or d]iv$ f tobacco1
 b t are int5d$ or reasonably expect$ to
 be us$ ) or = ! human consumption ( a  
tobacco product4  4  7#b7 ,con=m+       
am5dm5t ,section #i7a7 ( ! ,compreh5sive
 ,smokeless ,tobacco ,heal? ,education  
,act ( #aihf 7#ae ,u4,s4,c4 #ddjh7a77 is
 am5d$ by /rik+ section #ijj7ah7 &      
ins]t+ section #ijj7bj74  #d4 ,monitor+ 
( public heal? risks ( tobacco use ,n   
lat] ?an #a ye> aft] ! date ( enactm5t (
 ?is ,act & annually !reaft]1 !         
,secret>y ( ,heal? & ,human ,s]vices1 9 
consultation ) ! ,director ( ! ,national
 ,in/itutes ( ,heal?1 ! ,commission] (  
,food & ,drugs1 ! ,director ( ! ,c5t]s =
 ,disease ,control & ,prev5tion1 & o!r  
heads ( appropriate ag5cies1 z !        
,secret>y ( ,heal? & ,human ,s]vices    
det]m9es appropriate1 %all submit to !  
,committee on ,heal?1 ,education1       

,labor1 & ,p5sions & ! ,committee on    
,appropriations ( ! ,s5ate & !          
,committee on ,en]gy & ,comm]ce & !     
,committee on ,appropriations ( ! ,h\se 
( ,repres5tatives1 & publicly po/ on an 
int]net website1 a report on ! public   
heal? risks ( tobacco use t includes--  
7#a7 ! public heal? implications ( ! use
 ( tobacco products1 ) a focus on       
electronic nicot9e deliv]y sy/ems & o!r 
alt]native tobacco products2  7#b7 em]g+
 tr5ds 9 tobacco use1 includ+ ! use (   
tobacco flavors & new tobacco products2 
7#c7 updates on ! public heal? aw>5ess  
campaign au?oriz$ by section #f2 &  7#d7
 recomm5dations = ,congress4  #e4       
,application ( tobacco excise tax to    
electronic nicot9e deliv]y sy/ems  7a7  
,imposition1 rate1 & atta*m5t ( tax     
,section #egja ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$-- 7#a7 by        
r$esignat+ subsection 7h7 z subsection  
7i72 &  7#b7 by ins]t+ aft] subsection  
7g7 ! foll[+ new subsection3  7h7       
,electronic nicot9e deliv]y  7#a7       

,electronic nicot9e deliv]y sy/ems  7,a7
 ,9 g5]al ,on electronic nicot9e deliv]y
 sy/ems 7z def9$ 9 section #ijj7h7 ( !  
,f$]al ,food1 ,drug1 & ,cosmetic ,act   
7#ba ,u4,s4,c4 #chg7h7771 manufactur$ 9 
or import$ into ! ,unit$ ,/ates1 !re    
%all be impos$ a tax equal to #a4ja p]  
electronic nicot9e deliv]y sy/em4  7,b7 
,exception ,?is p>agraph %all n apply to
 any s+le-use electronic nicot9e deliv]y
 sy/em4  7#b7 ,e-liquid ,on e-liquids 7z
 def9$ 9 section #ijj7i7 ( su* ,act7 or 
s+le-use electronic nicot9e deliv]y     
sy/ems1 manufactur$ 9 or import$ into ! 
,unit$ ,/ates1 !re %all be impos$ a tax 
equal to--  7,a7 9 ! case ( a product   
:i* conta9s less ?an #e p]c5t nicot9e by
 volume1 #a4ja1 &  7,b7 9 ! case ( !    
product :i* conta9s a p]c5tage ( nicot9e
 by volume :i* is equal to or great] ?an
 #e p]c5t1 an am\nt equal to ! sum (--  
7i7 #a4ja1 plus1  7ii7 = ea* p]c5tage   
po9t ( nicot9e by volume conta9$ 9 su*  
product :i* is 9 excess ( #e p]c5t1     
#bj4b c5ts 7& a proportionate am\nt at !

 l rate on any su* p]c5tage :i* is n a  
:ole numb]74  4  7b7 ,def9itions        
,section #egjb ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$-- 7#a7 9         
subsection 7c71 by /rik+ & roll-y\r-own 
tobacco & ins]t+ roll-y\r-own tobacco1  
electronic nicot9e deliv]y sy/ems1 &    
e-liquids2 &  7#b7 9 subsection 7d71 by 
/rik+ or roll-y\r-own tobacco ea* place 
x appe>s & ins]t+ roll-y\r-own tobacco1 
electronic nicot9e deliv]y sy/ems1 &    
e-liquids4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to articles remov$ aft] ! date :i* is   
#ij days aft] ! date ( enactm5t ( ?is   
,act4  #f4 ,public aw>5ess campaign  7a7
 ,9 g5]al ,! ,secret>y ( ,heal? & ,human
 ,s]vices 7ref]r$ to 9 ?is section z !  
,secret>y7 %all conduct a public aw>5ess
 campaign to educate ! public ab\t !    
public heal? implications ( us+         
electronic nicot9e deliv]y sy/ems 7z    
def9$ 9 section #ijj ( ! ,f$]al ,food1  
,drug1 & ,cosmetic ,act 7#ba ,u4,s4,c4  
#chg71 z am5d$ by section #c74  7b7     

,fund+ ,to c>ry out subsection 7a71 =   
ea* ( fiscal ye>s #bjba ?r\gh #bjbd1 !re
 %all be transf]r$ to ! ,secret>y1 f !  
,g5]al ,fund ( ! ,treasury1 ! less] (-- 
7#a7 ! am\nt equal to ! am\nt collect$  
"u #egja7;h7 ( ! ,int]nal ,rev5ue ,code 
( #aihf dur+ ! previ\s fiscal ye>2 or   
7#b7 #aae1jjj1jjj4  #g4 ,implem5tation (
 excise tax  7a7 ,transitional rule ,any
 p]son :o--  7#a7 on ! date ( ! enactm5t
 ( ?is ,act1 is engag$ 9 bus9ess z a    
manufactur] ( electronic nicot9e deliv]y
 sy/ems or e-liquids2 &  7#b7 be=e !    
applicable date1 submits an application 
"u sub*apt] ,b ( *apt] #eb ( ! ,int]nal 
,rev5ue ,code ( #aihf to engage 9 su*   
bus9ess1  may1 not)/&+ su* sub*apt] ,b1 
cont9ue to engage 9 su* bus9ess p5d+    
f9al action on su* application4 ,p5d+   
su* f9al action1 all provisions ( *apt] 
#eb ( su* ,code %all apply to su*       
applicant 9 ! same mann] & to ! same    
ext5t z if su* applicant 7 a hold] ( a  
p]mit to manufacture electronic nicot9e 
deliv]y sy/ems or e-liquids "u su* *apt]

 #eb4  7b7 ,floor ,/ocks ,taxes  7#a7   
,imposition ( tax ,on electronic nicot9e
 deliv]y sy/ems or e-liquids manufactur$
 9 or import$ into ! ,unit$ ,/ates :i*  
are remov$ be=e ! applicable date & held
 on su* date = sale by any p]son1 !re is
 h]eby impos$ a tax 9 an am\nt equal to 
! tax :i* w\ld be impos$ "u section     
#egja ( ! ,int]nal ,rev5ue ,code ( #aihf
 on ! article if ! article _h be5 remov$
 on su* applicable date4  7#b7          
,liability = tax & me?od ( paym5t  7,a7 
,liability = tax ,a p]son hold+         
electronic nicot9e deliv]y sy/ems or    
e-liquids on ! applicable date to :i*   
any tax impos$ by p>agraph 7#a7 applies 
%all be liable = su* tax4  7,b7 ,me?od (
 paym5t ,! tax impos$ by p>agraph 7#a7  
%all be paid 9 su* mann] z ! ,secret>y  
%all prescribe by regulations4  7,c7 ,"t
 = paym5t ,! tax impos$ by p>agraph 7#a7
 %all be paid on or be=e ! date t is    
#abj days aft] ! applicable date4  7#c7 
,articles 9 =eign trade zones ,not)/&+ !
 ,act ( ,june #ah1 #aicd 7commonly kn[n 

z ! ,=eign ,trade ,zone ,act1 #dh ,/at4 
#iih1 #ai ,u4,s4,c4 #ha;a et seq471 or  
any o!r provision ( law1 any article :i*
 is locat$ 9 a =eign trade zone on any  
tax increase date %all be subject to !  
tax impos$ by p>agraph 7#a7 if--  7,a7  
int]nal rev5ue taxes h be5 det]m9$1 or  
cu/oms duties liquidat$1 ) respect to   
su* article be=e su* date pursuant to a 
reque/ made "u ! #a/ proviso ( section  
#c7;a7 ( su* ,act2 or  7,b7 su* article 
is held on su* date "u ! sup]vision ( an
 (fic] ( ! ,unit$ ,/ates ,cu/oms &      
,bord] ,protection ( ! ,dep>tm5t (      
,homel& ,security pursuant to ! #b;d    
proviso ( su* section #c7;a74  7#d7     
,controll$ gr\ps ,rules simil> to !     
rules ( section #ejfa7;e77#c7 ( !       
,int]nal ,rev5ue ,code ( #aihf %all     
apply = purposes ( ?is subsection4  7#e7
 ,o!r laws applicable ,all provisions ( 
law1 includ+ p5alties1 applicable )     
respect to ! taxes impos$ by section    
#egja ( ! ,int]nal ,rev5ue ,code ( #aihf
 %all1 ins(> z applicable & n inconsi/5t

 ) ! provisions ( ?is subsection1 apply 
to ! floor /ocks taxes impos$ by        
p>agraph 7#a71 to ! same ext5t z if su* 
taxes 7 impos$ by su* section #egja4 ,! 
,secret>y may treat any p]son :o bore ! 
ultimate burd5 ( ! tax impos$ by        
p>agraph 7#a7 z ! p]son to :om a cr$it  
or refund "u su* provisions may be all[$
 or made4  7c7 ,def9itions ,= purposes (
 ?is section--  7#a7 ,9 g5]al ,any t]m  
us$ 9 ?is section :i* is also us$ 9     
section #egja or #egjb ( ! ,int]nal     
,rev5ue ,code ( #aihf %all h ! same     
mean+ z su* t]m has 9 su* section4  7#b7
 ,applicable date ,! t]m applicable date
 means ! day aft] ! date :i* is #ij days
 aft] ! date ( enactm5t ( ?is ,act4     
7#c7 ,secret>y ,! t]m ,secret>y means ! 
,secret>y ( ! ,treasury or ! ,secret>y's
 delegate4