The "Resources To Prevent Youth Vaping Act" significantly amends the Federal Food, Drug, and Cosmetic Act to expand and increase user fees on tobacco products. Beginning in fiscal year 2029, the bill mandates that user fees be assessed and collected from all classes of tobacco products , including those that the Secretary of Health and Human Services deems subject to regulation, such as e-cigarettes and certain cigars. This expands the current fee structure which primarily applies to traditional tobacco products. The legislation also increases the total annual amount of user fees collected, reaching $826.2 million for fiscal year 2027 and adjusting for inflation in subsequent years. For these newly included tobacco products, the Secretary is directed to develop a regulatory formula for fee allocation based on gross domestic sales . Manufacturers and importers of all tobacco products will be required to submit detailed sales data to the Secretary starting in March 2028 to facilitate this new fee structure. This ensures that the financial burden is distributed proportionally across the expanded range of regulated tobacco products. Furthermore, the bill enhances transparency by requiring the Food and Drug Administration (FDA) to provide more detailed annual reports on its tobacco regulation activities. These reports must include a breakdown of expenditures related to "deemed tobacco products" versus combustible tobacco products, and an explanation of how user fees allocated for youth e-cigarette education campaigns are sufficient. This aims to ensure accountability and effective use of the increased funding for public health initiatives.