Sec. 105. Fees applicable to all tobacco products
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Section 919(b)(1) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387s(b)(1) ) is amended by striking subparagraph
(K)and inserting the following subparagraphs: For fiscal years 2019 and 2020, $712,000,000. For fiscal year 2021, $812,000,000. For each subsequent fiscal year, the amount that was applicable for the previous fiscal year, increased by the total percentage change that occurred in the Consumer Price Index for all urban consumers (all items; United States city average) for the 12-month period ending June 30 preceding the fiscal year. . Except as amended by subsection (a), for fiscal years 2020 and 2021, section 919 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387s ) shall apply as in effect on the day before the date of enactment of this Act. The amendments made by subsections
(c)through
(f)apply beginning with fiscal year 2022. Paragraph
(2)of section 919(b) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387s(b) ) is amended to read as follows: The total user fees assessed and collected under subsection
(a)each fiscal year (beginning with fiscal year 2022) with respect to each class of tobacco products to which this chapter applies shall be an amount that is equal to the applicable percentage of each class for the fiscal year multiplied by the amount specified in paragraph
(1)for the fiscal year. For purposes of subparagraph (A), the applicable percentage for a fiscal year for each class of tobacco product shall be the percentage determined by dividing— the product of the gross domestic volume of the class multiplied by the tax rate applicable to the class under section 5701 of the Internal Revenue Code of 1986; and the sum of the products determined under subclause
(I)for all classes of tobacco products. For purposes of clause (i), the term gross domestic volume means the volume of tobacco products— removed (as defined by section 5702 of the Internal Revenue Code of 1986); and not exempt from tax under chapter 52 of the Internal Revenue Code of 1986 at the time of their removal under that chapter or the Harmonized Tariff Schedule of the United States ( 19 U.S.C. 1202 ). . Section 919(b)(4) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387s(b)(4) ) is amended by striking shall be the percentage determined for purposes of allocations under subsections
(e)through
(h)of section 625 of and inserting Public Law 108–357 shall be allocated on a pro rata basis among the manufacturers and importers of each class of tobacco products to which this chapter applies based on the percentage share of each manufacturer’s or importer’s share of gross domestic volume within such class on a quarterly basis, based on data for the second preceding quarter . Section 919(b) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387s(b) ) is amended— by striking paragraph (5); by redesignating paragraphs
(6)and
(7)as paragraphs
(5)and (6), respectively; and by amending paragraph (6), as redesignated, to read as follows: The Secretary shall request the appropriate Federal agency to enter into a memorandum of understanding that provides for the regular and timely transfer from the head of such agency to the Secretary of all necessary information regarding all tobacco product manufacturers and importers required to pay user fees. The Secretary shall maintain all disclosure restrictions established by the head of such agency regarding the information provided under the memorandum of understanding. The Secretary may require the manufacturers and importers of each class of tobacco products to which this chapter applies to submit such information, by such time, and in such manner, as the Secretary determines to be necessary to implement this section. For fiscal year 2020 and each subsequent fiscal year for which fees are collected under this section, the Secretary shall, not later than 120 days after the end of the respective fiscal year, submit to the Congress financial and performance reports with respect to such fees. . Section 301(q)(1)(B) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 331(q)(1)(B) ) is amended by inserting 919(b)(6)(B), before or 920 .
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- Pub. L. 108-357
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Sec. 105
Fees applicable to all tobacco products
Pub. L.Pub. L. 108-357
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