To amend the Internal Revenue Code of 1986 to impose a tax on nicotine used in vaping, etc.
Protecting American Lungs Act of 2019
This bill imposes an excise tax on "taxable nicotine" which is any nicotine that has been extracted, concentrated, or synthesized and is treated as a tobacco product. The tax does not apply to nicotine used in a product that has been approved by the Food and Drug Administration for sale as a nicotine replacement therapy.
Received in the Senate and Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 24 - 15.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-400.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-400.
Placed on the Union Calendar, Calendar No. 322.
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