Vote Smart's Synopsis:

A vote to pass a bill that establishes a tax for e-cigarettes and cigarettes.

Highlights:

• Amends income tax rates for those earning less than $22,200 per year to meet the following rates (Sec. 1):

• 0 percent from $0-4,499;

• 1 percent from $4,500-8,899;

• 3 percent from $8,900-13,399; and

• 3.4 percent from $13,400-22,199.

• Establishes a privilege tax on e-cigarettes that is equal to the tax on tobacco products (Sec. 2).

• Specifies that revenues collected by this tax will go to the General Revenue Fund Account of the State Apportionment Fund (Sec. 2).

• Specifies that Section 2 of this bill does not go into effect until 2 months after the effective date of the act (Sec. 4).

• Requires the involved House and Senate Committees to conduct a Cigarette Tax and Income Tax Reform Study to make recommendations regarding additional taxes on cigarettes to help offset the costs of treating tobacco-related illnesses (Sec. 5).

Full Bill Text