KIDS Act

Subtitle B: Regulation of Tobacco Products - Authorizes the Secretary to adopt a safety and effectiveness performance standard for a tobacco product, regardless of whether the product has been classified as a device intended for human use, including provisions to achieve the best public health result. Directs the Secretary to: (1) establish a Scientific Advisory Committee to evaluate whether a level exists at which nicotine yields do not produce drug dependence; (2) review and determine whether persons under 18 are obtaining tobacco products via the mail; (3) implement a proposed resolution concerning restrictions on tobacco marketing, advertising, and access; and (4) require warnings on cigarette and smokeless tobacco labeling and advertisements. Requires each manufacturer to annually submit an ingredient list, as well as a safety assessment for each desired new ingredient. Outlines requirements with respect to a manufacturer's claim that a tobacco product imposes reduced risks in relation to other tobacco products.

Requires each manufacturer to disclose all nonpublic information and research relating to tobacco addiction or dependency or to the health or safety of tobacco products.

Directs the Secretary to prescribe good manufacturing practice standards for tobacco products.

Authorizes appropriations.

Title II: Miscellaneous Provisions - Makes this Act inapplicable to the producers of tobacco leaf.

Directs the Secretary to require tobacco retail establishments accessible to individuals under 18 to comply with applicable advertising restrictions.