Summary: H.R.4742 — 116th Congress (2019-2020)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Reported to House (02/21/2020)

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.