US House Committee Approves Vaping Tax; Juul Pods to Be Taxed at US$1.15 Each

The U.S. House Ways and Means Committee approved a nicotine tax measure on Wednesday, which would mark the first federal tax on nicotine e-liquid. The bill was passed by the committee in a 25-14 vote, with most Republicans voting against it. Under the bill, nicotine e-liquid would be taxed at US$50.33 per 1,810mg of nicotine.

For reference, a Juul pod contains an average nicotine concentration of 5% and 0.7mL of e-liquid, which would result in a tax of US$1.15 per pod. A 3% nicotine pod with 0.7mL of liquid would be taxed at US$0.68.