Protecting American Lungs Act of 2019
The source supplies the latest action, but no lifecycle stage.
Latest action (21 Feb 2020): Placed on the Union Calendar, Calendar No. 322.
What this bill does
H.R. 4742, the Protecting American Lungs Act of 2019, would amend the Internal Revenue Code to impose a federal tax on nicotine intended for use in vaping products. The bill defines "taxable nicotine" as nicotine that has been extracted, concentrated, or synthesized. This tax would not apply to nicotine used in FDA-approved nicotine replacement therapies. It would also clarify that naturally occurring nicotine in tobacco products like cigars or cigarettes would not be subject to this new tax.
This legislation specifically targets the nicotine component of vaping products by treating it as a taxable tobacco product. The tax rate is set at a specific dollar amount per milligram of nicotine. Manufacturers who extract, concentrate, or synthesize nicotine would be considered manufacturers of taxable nicotine for the purposes of this tax.
The bill was introduced in the House of Representatives in October 2019. It was later amended and ordered to be reported by the House Committee on Ways and Means in February 2020. The bill has since been committed to the Committee of the Whole House on the State of the Union and ordered to be printed. The provided information indicates that in a previous session of Congress, a similar bill did not receive a vote.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official 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.
Timeline
21 Feb 2020
Placed on the Union Calendar, Calendar No. 322.
Common questions
- What does H.R. 4742 do?
- H.R. 4742, the Protecting American Lungs Act of 2019, would amend the Internal Revenue Code to impose a federal tax on nicotine intended for use in vaping products. The bill defines "taxable nicotine" as nicotine that has been extracted, concentrated, or synthesized. This tax would not apply to nicotine used in FDA-approved nicotine replacement therapies. It would also clarify that naturally occurring nicotine in tobacco products like cigars or cigarettes would not be subject to this new tax. This legislation specifically targets the nicotine component of vaping products by treating it as a taxable tobacco product. The tax rate is set at a specific dollar amount per milligram of nicotine. Manufacturers who extract, concentrate, or synthesize nicotine would be considered manufacturers of taxable nicotine for the purposes of this tax. The bill was introduced in the House of Representatives in October 2019. It was later amended and ordered to be reported by the House Committee on Ways and Means in February 2020. The bill has since been committed to the Committee of the Whole House on the State of the Union and ordered to be printed. The provided information indicates that in a previous session of Congress, a similar bill did not receive a vote.
- Has H.R. 4742 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 4742. Check the latest action and official source below.
- Who sponsored H.R. 4742?
- H.R. 4742 was sponsored by Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), with 1 cosponsor.
- What's the latest action on H.R. 4742?
- Placed on the Union Calendar, Calendar No. 322. (21 Feb 2020).
Related bills in Taxation
End Tax Penalties on American Hostages Act
National Taxpayer Advocate Enhancement Act of 2025
School Freedom Act of 2026
To amend the Internal Revenue Code of 1986 to establish a credit to incentivize the use of certain low-emission anesthetic gases by health care facilities, and for other purposes.
More bills from Rep. Suozzi, Thomas R. [D-NY-3]
Health Care Fraud Prevention and Enforcement Act
Long Island All-Water Helicopter Route Act of 2020
Bill100 mirrors the public U.S. legislative record from Congress.gov and GovTrack and adds plain-English AI summaries. It is an information tool, not legal, compliance or lobbying advice, and it is not affiliated with the U.S. Congress or any government agency. AI summaries can simplify or omit detail — every bill links to the official source; verify there before you rely on it.