S. 945·Middle School Intermediate
A Bill to Raise the Federal Tax on E-Cigarettes
Sen. Murphy (D-CT)
Imposes a federal excise tax on e-cigarettes equivalent to the cigarette tax per nicotine milligram.
Sec. 1 — Mandate
E-cigarette products shall be subject to a federal excise tax equivalent to the cigarette excise tax per milligram of nicotine.
Sec. 2 — Use of Revenue
50% of revenue funds youth-vaping cessation programs.
Sec. 3 — Funding
Self-funded by excise revenue.
Sec. 4 — Enforcement
TTB enforcement.
Tournament Prep
Mechanical parts, sourced & timed
Use this as your pre-round checklist. Memorize the source citation. Time yourself to the delivery target.
- Bill / Number
- S. 945 — A Bill to Raise the Federal Tax on E-Cigarettes
- Funding source
- Self-funded by excise revenue.
- Timeline
- Immediately following Treasury rulemaking.
- Realistic — TTB already collects tobacco excise.
- Enforcing agency
- Alcohol and Tobacco Tax and Trade Bureau.
- Yes — TTB's core authority.
- Penalty for non-compliance
- Standard excise non-compliance penalties; loss of permit.
- Source citation
- CDC (2023), 'E-Cigarette Use Among Youth' — cdc.gov.
- Delivery time (read aloud)
- 55s
Strongest counter-argument
Higher e-cig taxes push users back to combustible cigarettes, which are deadlier.
Your pre-emptive answer
CDC (2023) shows youth vaping is rarely a switch *from* cigarettes — 80% never smoked. The substitution argument applies to adults; this tax structure can be tier-adjusted, and Sec. 2 funds cessation, not just punishment.