Texas 2023 - 88th Regular

Texas House Bill HB4772

Filed
3/10/23  
Out of House Committee
5/2/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an excise tax on, and storage, reporting, and recordkeeping requirements for, certain nontobacco nicotine products; providing a civil penalty; imposing a tax.

Impact

The bill aims to amend existing tax regulations by introducing a comprehensive framework for the taxation of nontobacco nicotine products. Texas currently lacks a specific tax on e-cigarettes, a loophole that has allowed significant increases in their use, particularly among young people. By establishing these taxes, the legislation seeks to reduce access and appeal to youth, demonstrating a legislative response to the public health challenge posed by vaping. The implementation of this tax policy is expected to lead to changes in the retail landscape of nicotine products in Texas.

Summary

House Bill 4772 proposes an excise tax on various nontobacco nicotine products, including e-cigarettes and vape products. The legislation aims to address the growing concern regarding youth vaping and the associated health risks by imposing a tax structure on these products. The revenue generated from the tax is intended to support youth prevention tobacco cessation programs and contribute to property tax relief funds, reflecting a multifaceted approach to public health and fiscal policy.

Sentiment

There is considerable support for HB4772 from various stakeholders, including public health advocates and legislators concerned about youth health. Proponents argue that the bill is a necessary step in addressing the vaping epidemic among the youth and aligns with broader health initiatives. However, some opposition may arise from industry representatives and individuals concerned about increasing taxation on consumer products, fearing potential economic repercussions for businesses engaged in the sale of these items. This duality of support and opposition underscores the ongoing debate surrounding public health policies and economic interests.

Contention

A point of contention in HB4772 relates to how effectively the excise tax will address youth vaping rates. Critics may question whether taxation alone can mitigate the appeal of flavored e-cigarettes that attract younger consumers. Furthermore, there is the potential for backlash from retailers who may feel overburdened by new tax requirements, as well as from consumers facing higher prices. The successful implementation and enforcement of storage, reporting, and record-keeping mandates could also pose significant challenges, emphasizing the need for robust administrative support to aid compliance.

Companion Bills

No companion bills found.

Previously Filed As

TX H0884

Amends and adds to existing law to establish certain permitting requirements regarding the sale of certain nicotine products, to revise provisions regarding the regulation of certain nicotine products, and to impose a tax on certain nicotine and related products.

TX SB00842

An Act Concerning The Regulation Of Nontobacco Nicotine Products.

TX HF2406

A bill for an act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.

TX S1945

To impose an excise tax on oral nicotine products

TX S4012

Modifies tax rate on certain tobacco and nicotine products.

TX HB370

Elmore County, to levy an excise tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.

TX S3131

Defines an alternative nicotine product as any noncombustible product without tobacco leaf but nicotine from another source and also taxes alternative nicotine products at $2.00 per container up to 20 units.

TX H8188

Defines an alternative nicotine product as any noncombustible product without tobacco leaf but nicotine from another source and also taxes alternative nicotine products at $2.00 per container up to 20 units.

TX HB552

Covington County, county excise tax levied on vapor products, vaping devices, alternative nicotine products, and psychoactive cannabinoids

TX HB525

Generally revise laws relating to nicotine and vapor products

Similar Bills

WV SB130

Creating E-cigarette and E-cigarette Liquid Directory

WV SB93

Creating E-cigarette and E-cigarette Liquid Directory

KS SB355

Regulating the manufacture, wholesale and distribution of electronic cigarettes in this state and establishing licensure of electronic cigarette manufacturers.

NJ A1748

Requires school districts to provide instruction on dangers of electronic cigarette usage as part of New Jersey Student Learning Standards in Comprehensive Health and Physical Education.

NV AB536

Revises provisions relating to tobacco. (BDR 32-1098)

WI AB511

The cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

WI SB544

The cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

NJ A3722

Provides phased-in increases in cigarette tax rate over four-year period.