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.
Drug, alcohol, tobacco useDrug safety, medical device, and laboratory regulationSales and excise taxes
Protecting American Lungs Act of 2019
USA116th CongressHR-4742| House
| Updated: 2/21/2020
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.