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U.S. GOVERNMENT
INFORMATION
Op
116TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 116-400
PROTECTING AMERICAN LUNGS ACT OF 2019
FEBRUARY 21, 2020.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 4742]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 4742) to amend the Internal Revenue Code of 1986 to im-
pose a tax on nicotine used in vaping, etc, having considered the
same, reports favorably thereon with an amendment and rec-
ommends that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 2
A . Purpose and Sum m ary .................................................................... 2
B. Background and Need for Legislation ............................................ 3
C. Legislative History .................... ...................... 5
II. EXPLANATION OF THE BILL ...... ................................ 6
A. Imposition of Tax on Nicotine for Use in Vaping (sec. 1 of
the bill and secs. 5701 and 5702 of the Code) .............................. 6
III. VOTES OF THE COM M ITTEE .................................................................... 11
IV. BUDGET EFFECTS OF THE BILL ........................................................... 12
A. Committee Estimate of Budgetary Effects ...................................... 12
B. Statement Regarding New Budget Authority and Tax Expendi-
tures B udget A uthority .................................................................. 12
C. Cost Estimate Prepared by the Congressional Budget Office ....... 12
V. OTHER MATIERS TO BE DISCUSSED UNDER THE RULES OF THE
H O U S E ...................................................................................................... 16
A. Committee Oversight Findings and Recommendations ................. 16
B. Statement of General Performance Goals and Objectives ............. 17
C. Information Relating to Unfunded Mandates ................................ 17
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