Texas 2023 - 88th Regular

Texas House Bill HB4353

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to taxes on e-cigarettes and alternative nicotine products; imposing taxes; imposing reporting and recordkeeping requirements.

Impact

If enacted, HB 4353 would significantly modify the current landscape of regulations surrounding e-cigarettes and alternative nicotine products in the state. The imposition of a tax could potentially lead to increased prices for these items, which may discourage consumption and subsequently promote public health benefits by reducing nicotine dependence among users. Moreover, the new reporting and recordkeeping requirements could enhance oversight and regulatory accountability, allowing the state to better track sales and usage patterns of these products.

Summary

House Bill 4353 is focused on the taxation of e-cigarettes and alternative nicotine products. The bill proposes to impose taxes on these items, along with establishing reporting and recordkeeping requirements for retailers. The purpose of the bill is to generate additional state revenue while addressing public health concerns associated with the use of these products. The bill outlines specific provisions regarding the rate of taxation, and the mechanisms through which these taxes would be collected and reported to the state.

Sentiment

The sentiment surrounding HB 4353 appears to be mixed. Supporters argue that the bill is a necessary step toward generating state revenue and addressing public health issues related to nicotine consumption. They believe that higher taxes on e-cigarettes could help mitigate their use, particularly among younger populations. Conversely, opponents of the bill may view the taxation as an undue burden on consumers and retailers, possibly pushing users toward unregulated products or markets, thus inadvertently exacerbating health risks.

Contention

Notable points of contention in the discussions surrounding HB 4353 revolve around the balance between generating state revenue and protecting public health. Critics of the tax may argue that it disproportionately affects low-income individuals who rely on these products, while proponents counter that the public health implications justify the tax increase. The implementation of regulatory requirements for reporting and recordkeeping is also likely to spark debate, particularly regarding the administrative burden it places on small businesses and the implications for consumer privacy.

Texas Constitutional Statutes Affected

Agriculture Code

  • Chapter 1. General Provisions
    • Section: New Section

Finance Code

  • Chapter 1. General Provisions
    • Section: New Section

Companion Bills

TX SB2308

Very Similar Relating to taxes on e-cigarettes and alternative nicotine products; imposing taxes; imposing reporting and recordkeeping requirements.

Similar Bills

TX HB2085

Relating to the imposition of a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX SB1136

Relating to imposing a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX HB2453

Relating to imposing a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX HB2548

Relating to the imposition of a fee on the sale of cigarettes and cigarette tobacco products manufactured by certain companies; providing penalties.

TX SB1698

Relating to the sale of certain e-cigarettes in this state and a directory of e-cigarette manufacturers and their products; authorizing fees; authorizing administrative and civil penalties; creating a criminal offense.

TX HB3772

Relating to the sale of certain e-cigarettes in this state and a directory of e-cigarette manufacturers and their products; authorizing fees; authorizing administrative and civil penalties; creating a criminal offense.

TX HB4481

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.

TX SB2054

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.