H.R. 4742 · 116th Congress

Protecting American Lungs Act of 2019

Stage
Reported from committee
Introduced
2019-10-18
Latest action
2020-02-21 · Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-400.

Summary

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.