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This bill increases and expands user fees on tobacco products regulated under federal law. Beginning in fiscal year 2027, the bill raises the total annual user fee from $712 million to $826.2 million, with subsequent years adjusted for inflation. Starting in fiscal year 2029, the bill extends user fees to all classes of tobacco products deemed subject to federal regulation, including newly regulated products like e-cigarettes and vaping devices, with fees allocated based on manufacturers' market share. The bill also requires the FDA to report annually on how user fee revenues are spent on youth vaping prevention and education.
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