Sec. 11. Excise tax on opioid pain relievers
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Subchapter E of chapter 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: There is hereby imposed on the manufacturer or producer of any taxable active opioid a tax equal to the amount determined under subsection (b). The amount determined under this subsection with respect to a manufacturer or producer for a calendar year is 1 cent per milligram of taxable active opioid in the production or manufacturing quota determined for such manufacturer or producer for the calendar year under section 306 of the Controlled Substances Act ( 21 U.S.C. 826 ).
For purposes of this section— The term taxable active opioid means any controlled substance (as defined in section 102 of the Controlled Substances Act ( 21 U.S.C. 802 ), as in effect on the date of the enactment of this section) manufactured in the United States which is opium, an opiate, or any derivative thereof. In the case of a product that includes a taxable active opioid and another ingredient, subsection
(a)shall apply only to the portion of such product that is a taxable active opioid. The term taxable active opioid shall not include any controlled substance (as so defined) which is used exclusively for the treatment of opioid addiction as part of a medication-assisted treatment. . The heading of subchapter E of chapter 32 of the Internal Revenue Code of 1986 is amended by striking and inserting Medical devices . Other medical products The table of subchapters for chapter 32 of such Code is amended by striking the item relating to subchapter E and inserting the following new item: Subchapter E. Other medical products . The table of sections for subchapter E of chapter 32 of such Code is amended by adding at the end the following new item: Sec. 4192. Opioid pain relievers. . The amendments made by this section shall apply to calendar years beginning after the date of the enactment of this Act.
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