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.

Texas Constitutional Statutes Affected

Health And Safety Code

  • Chapter 147. E-cigarette Retailer Permits
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

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