Texas House Bill HB1411

Texas 2017 - 85th Regular

Caption

Relating to sales and use taxes on e-cigarette vapor products to fund grants for local law enforcement mental health staff; imposing taxes.

Impact

The implications of HB1411 are significant, as it formalizes a new source of revenue dedicated to addressing mental health needs within local law enforcement. By providing a way to finance mental health services through the taxation of e-cigarette vapor products, the bill not only addresses public health concerns related to tobacco and nicotine consumption but also supports a vital service for law enforcement agencies that encounter mental health crises within their communities. This integration of health services into law enforcement capabilities aims to improve outcomes in situations involving mental health challenges.

Summary

House Bill 1411 seeks to impose a sales and use tax on e-cigarette vapor products, specifically at a rate of five cents for each milliliter sold or consumed in the state of Texas. The revenue generated from this taxation is earmarked for funding grants to local law enforcement agencies, aimed at enhancing mental health staff related to law enforcement functions. The bill establishes a structure for administering this tax under the existing taxation laws relevant to sales and use tax, ensuring that the processes for collection and reporting align with those already in place in Chapter 151 of the Tax Code.

Contention

While the bill aims to allocate funds for a critical service, there may be points of contention regarding the fairness and effectiveness of taxing e-cigarette vapor products. Critics may argue that such taxes could disproportionately affect low-income individuals who use these products and that the taxing of specific consumer goods for the purpose of funding public services raises questions about the appropriateness of this funding model. Moreover, stakeholders in the vaping community might express concerns over the potential for reduced usage due to increased prices resulting from taxation, which could further complicate public health goals.