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H.R. 4742 116th Congress House

Protecting American Lungs Act of 2019

Official title: To amend the Internal Revenue Code of 1986 to impose a tax on nicotine used in vaping, etc.

Introduced: October 18, 2019 Introduced by: Thomas R. Suozzi Democratic · New York See on congress.gov
Taxation Drug safety, medical device, and laboratory regulationDrug, alcohol, tobacco useSales and excise taxes
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 21, 2020
Placed on the Union Calendar, Calendar No. 322.
Feb 21, 2020
Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-400.
Oct 23, 2019
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 24 - 15.
Oct 23, 2019
Committee Consideration and Mark-up Session Held.
Oct 18, 2019
Introduced in House
Oct 18, 2019
Referred to the House Committee on Ways and Means.
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 Latest action February 21, 2020

Placed on the Union Calendar, Calendar No. 322.

 Plain-English summary Congressional Research Service

Protecting American Lungs Act of 2019

This bill imposes an excise tax on "taxable nicotine" which is any nicotine that has been extracted, concentrated, or synthesized and is treated as a tobacco product. The tax does not apply to nicotine used in a product that has been approved by the Food and Drug Administration for sale as a nicotine replacement therapy.

 Related & companion bills 1
  • HR 2339 Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4742: Protecting American Lungs Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4742/
MLA
"H.R. 4742: Protecting American Lungs Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4742/.
Bluebook (legal)
H.R. 4742, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4742/.
Markdown link
[H.R. 4742: Protecting American Lungs Act of 2019](https://openamerica.io/bill/116-HR-4742/)
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