Resources To Prevent Youth Vaping Act

end the following new subparagraphs: ``(C) Allocation for other tobacco products.-- ``(i) In general.--Beginning with fiscal year 2029, the total user fees assessed and collected under subsection (a) each fiscal year with respect to each class of tobacco products not listed in subparagraph (B)(i) shall be an amount that is determined pursuant to a formula developed by the Secretary by regulation using information required to be submitted under subparagraph (D). ``(ii) Allocation for other tobacco products.--For each class of tobacco products not listed in subparagraph (B)(i), the percentage of fees under the formula under clause (i) for the respective fiscal year shall be equal to the percentage of the gross domestic sales in the previous calendar year that is attributable to such class of tobacco products in such calendar year, as determined by the Secretary. ``(iii) Allocation of assessment within each class of other tobacco products.--The percentage of the total user fees to be paid by each manufacturer or importer of tobacco products in a class not listed in subparagraph (B)(i) shall be determined by the Secretary, based on the percentage of the gross domestics sales of all such classes of tobacco products by all manufacturers and importers in the previous calendar year that is attributable to such manufacturer or importer. ``(iv) Effect of failure to finalize formula on time.--If the Secretary for any reason fails to finalize by fiscal year 2029 the formula required by this subparagraph for the assessment and collection of user fees for classes of tobacco products not listed in subparagraph (B)(i)-- ``(I) the Secretary shall continue to assess and collect fees under subsection (a) with respect to each class of tobacco products listed in subparagraph (B)(i); and ``(II) until the first fiscal year commencing after the finalization of such formula, the exception described in subparagraph (A)(ii)(I) shall not apply. ``(v) Revisions by regulation.--Any revisions to the formula promulgated pursuant to this subparagraph shall be by regulation. ``(vi) Definition.--In this subparagraph, the term `gross domestic sales' means the total value in dollars of the sale or distribution by manufacturers and importers of tobacco products in the United States in classes not listed in subparagraph (B)(i), as determined based on the aggregation of sales data from every manufacturer and importer of tobacco products that submits sales data to the Secretary. ``(D) Information required to be submitted.--Each manufacturer or importer of any tobacco product shall submit to the Secretary the information required under this subparagraph by March 1, 2028, for calendar year 2027, by April 1, 2028, for the period of January 1, 2028, through March 31, 2028, and monthly thereafter. Such information shall include-- ``(i) the identification of the manufacturer or importer; ``(ii) the class or classes of tobacco products sold by the manufacturer or importer; ``(iii) the full listing of the finished tobacco products in a class not listed in subparagraph (B)(i) sold or distributed by the manufacturer or importer in the United States; and ``(iv) the gross domestic sales data for each class of finished tobacco products sold or distributed by the manufacturer or importer in the United States.''. (3) Prohibited act.--Section 301(q)(1)(B) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 331(q)(1)(B)) is amended by inserting ``919(b)(2)(D),'' before ``or 920''. (c) Allocation of Assessment Within Each Class of Tobacco Product.--Section 919(b)(4) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(4)) is amended by striking ``shall be the percentage determined for purposes of allocations under subsections (e) through (h) of section 625 of Public Law 108-357'' and inserting ``shall be the percentage determined by the Secretary''. (d) Conforming Amendments.--Section 919(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)) is amended-- (1) by striking paragraph (5); (2) by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively; and (3) by amending paragraph (6), as redesignated, to read as follows: ``(6) Memorandum of understanding.--The Secretary shall request the appropriate Federal agency to enter into a memorandum of understanding that provides for the regular and timely transfer from the head of such agency to the Secretary of all necessary information regarding all tobacco product manufacturers and importers required to pay user fees. The Secretary shall maintain all disclosure restrictions established by the head of such agency regarding the information provided under the memorandum of understanding.''. (e) Applicability.--The amendments made by subsections (b), (c), and (d) shall apply beginning with fiscal year 2029. Except for the amendment made by subsection (a), section 919 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s), as in effect on the day before the date of enactment of this Act, shall apply with respect to fiscal years preceding fiscal year 2029. SEC. 3. ANNUAL REPORTING ON TOBACCO REGULATION ACTIVITIES. (a) In General.--Section 112(b) of division P of the Consolidated Appropriations Act, 2022 (21 U.S.C. 387v(b)) is amended by adding at the end the following: ``(12) A breakdown of the amount expended on activities related to deemed tobacco products versus the amount expended on activities related to combustible tobacco products listed in section 919(b)(2)(B)(i) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(2)(B)(i)). ``(13) An explanation for how the Food and Drug Administration ensures that the amount of user fees allocated to public education campaigns on youth e-cigarette use and prevention is sufficient to meet the need for education of teens and minors on the dangers of e-cigarettes and other Electronic Nicotine Delivery Systems (commonly referred to as `ENDS'). ``(14) When applicable, a breakdown of the amount or user fees collected under the amendments made by this Act from manufacturers of deemed tobacco products and the amount collected from manufacturers of each of the original pre- existing categories of tobacco products under section 919(b)(2)(B)(i) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(2)(B)(i)).''. (b) Application.--The information described in paragraphs (12) and (13) of subsection (b) of section 112 of division P of the Consolidated Appropriations Act, 2022 (21 U.S.C. 387v(b)), as added by subsection (a), shall be required to be included in reports under such section 112 for fiscal year 2027 and each subsequent fiscal year, and the information described in paragraph (14) of such section 112, as added by subsection (a), shall be required to be included in reports under such section 112 for fiscal year 2029 and each subsequent fiscal year. <all>