Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1299

Introduced
1/16/24  
Refer
1/17/24  

Caption

Change the tax on sales of electronic nicotine delivery systems

Impact

The introduction of LB1299 could have substantial implications on state laws regulating tobacco and nicotine products. If passed, the updated tax structure may lead to higher costs for consumers, which proponents argue would deter usage, negatively impacting public health. This could be significantly relevant in the context of ongoing public health efforts aimed at reducing nicotine addiction, especially among teenagers. Opponents, however, may argue that increased taxes could lead to illicit market growth, counteracting intended public health benefits.

Summary

LB1299 proposes modifications to the taxation framework for electronic nicotine delivery systems, including e-cigarettes. The bill is intended to establish a structured approach to tax these products, aligning with broader public health objectives. By revising the taxation rules, lawmakers aim to regulate the usage and availability of these products, which have seen an increase in popularity among younger demographics. The bill emphasizes a comprehensive strategy towards nicotine delivery systems, marking a significant shift in how these products are viewed in relation to traditional tobacco products.

Contention

Debate surrounding LB1299 reflects a broader discussion on the balance between regulation for public health and the rights of individuals and businesses. Supporters advocate for the bill as a necessary step to address rising health concerns associated with e-cigarette use, particularly among minors. Conversely, critics may contend that the bill imposes undue financial burdens on users and retailers, potentially leading to market distortions. The extent to which these concerns are addressed could be pivotal in determining the bill's reception in the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

NE LB712

Change the tax on sales of electronic nicotine delivery systems

NE LB41

Change the tax on sales of electronic nicotine delivery systems

NE LB584

Impose a tax on selling or dealing in electronic nicotine delivery systems

NE LB688

Prohibit advertising of electronic nicotine delivery systems

NE LB1296

Change provisions relating to electronic nicotine delivery systems and tobacco products and provide for a directory of manufacturers of such systems

NE S0287

Electronic Nicotine Delivery System Regulation

NE LB19

Provide an excise tax on delivery sales

NE HB2033

Concerning the taxation of nicotine products.

NE LB1204

Change provisions relating to certain lotteries and raffles, certain tobacco and nicotine delivery products, the State Lottery Act, the Nebraska Liquor Control Act, the Tobacco Products Tax Act, and public records

NE LB48

Provide for a delivery fee for delivery sales

Similar Bills

No similar bills found.