Advertisement
Advertise with us
sidenav

Durbin Introduces Bill to Tax Vapes Like Cigarettes

Congressional Democrats have introduced a bill that would impose the first federal tax on vaping products, and increase other tobacco taxes for the first time in a decade. Currently, about half of U.S. states have some kind of vaping product tax, but there is no federal tax.

The bill is supported by longtime Illinois vaping foes Senator Dick Durbin and Representative Raja Krishnamoorthi, and co-sponsored by a handful of the usual Senate vaping opponents. The Tobacco Tax Equity Act Of 2021 (S.1314) will close “loopholes that the industry has exploited to target our children" by doubling the cigarette tax and then increasing taxes on other tobacco products to bring them into “tax parity” with cigarettes, according to Durbin.

The sponsors don’t explain how equalizing taxes between deadly cigarettes and low-risk products like vapes and smokeless tobacco could possibly benefit public health.

The bill is not available to review yet, but it’s believed to include the same tax language as a bill introduced earlier this year by Durbin, called the Mothers and Offspring Mortality and Morbidity Awareness (MOMMA’s) Act. Durbin has introduced four versions of the MOMMA’s Act previously.

Exactly how the vaping product tax rate would be equalized with the cigarette tax rate isn’t explained in the MOMMA’s Act—perhaps because the authors have no idea how to calculate an equivalent. The bill orders the Treasury Department to study the issue and “issue final regulations establishing the level of tax for such product that is equivalent to the tax rate for cigarettes on an estimated per use basis.” This is exactly the same language that Durbin used in the Tobacco Tax Equity Act of 2019, so presumably it will be carried over into the new edition.

The Illinois senator has introduced at least five previous Tobacco Tax Equity Act bills, including a 2017 version, when a solid Republican Congress offered no hope for passage. But that may not be the case this year. Durbin has the advantages now of Democratic majorities in both houses, a Democratic President, and several Republicans who also oppose vaping.

It’s also possible that the Tobacco Tax Equity Act could be shoehorned into a larger tax or spending bill. President Biden is expected to propose multiple tax policy changes, and the vape tax could wind up buried in a big multi-purpose bill—much as the Preventing Online Sales of E-Cigarettes to Children Act that forced vaping products into the PACT Act was buried in the 5,000-page omnibus spending bill that passed last December.

Durbin and his co-sponsors are trumpeting debunked anti-vaping claims in an effort to drum up interest in their Campaign for Tobacco-Free Kids-backed tax bill.

Co-sponsor Sen. Ron Wyden of Oregon, for example, says taxing e-cigarettes will prevent teen vaping from providing “an on-ramp for young people to start smoking tobacco cigarettes.” But teenage smoking has dropped to its lowest levels ever as teen vaping has increased, and it may drop even further when survey results begin to fully reflect the recently passed federal Tobacco 21 law.

What is likely to happen if the federal government taxes vapes is an increase in adult smoking. Studies show that vaping products and cigarettes are economic substitutes. When e-cigarettes prices increase, so do sales of combustible cigarettes—and vice versa. To reduce cigarette smoking—the most dangerous of all nicotine products—low-risk products should be taxed at much lower rates, or not at all.

But don’t expect Sen. Durbin or Rep. Krishnamoorthi—or anyone who reads Tobacco-Free Kids press releases as gospel truth—to grasp that. They just want to stick it to Big Tobacco, even though their bill won't do anything like that.

Advertisement
Advertise with us
Latest Reviews
Article preview image
Freemax REXA PRO & REXA SMART Review: Too Smart?

The Freemax REXA PRO and REXA SMART are highly advanced pod vapes, offering seemingly endless features, beautiful touchscreens, and new DUOMAX pods.

Wed Jul 30 2025
Article preview image
OXVA XLIM Pro 2 DNA Review: A Match Made in Heaven!

The OXVA XLIM Pro 2 DNA is powered by a custom-made Evolv DNA chipset, offering a Replay function and dry hit protection. Read our review to find out more.

Fri Jul 18 2025
Article preview image
SKE Bar Review: A Reusable Crystal Bar!

The SKE Bar is a 2 mL replaceable pod vape with a 500 mAh battery, a 1.2-ohm mesh coil, and 35 flavors to choose from in 2% nicotine.

Mon Jul 7 2025
Advertisement
Advertise with us
Latest Learn
vaping taxes
Vaping Taxes in the United States and Around the World

Because of declining cigarette sales, state governments in the U.S. and countries around the world are looking to vapor products as a new source of tax revenue.

Thu Jul 31 2025
How Old Do You Have to Be to Vape?
How Old Do You Have to Be to Vape?

The legal age to buy e-cigarettes and other vaping products varies around the world. The United States recently changed the legal minimum sales age to 21.

Tue Jul 1 2025
Where vaping is banned or restricted
Vape Bans: E-Cigarette Restrictions in the U.S. and Worldwide

A list of vaping product flavor bans and online sales bans in the United States, and sales and possession bans in other countries.

Fri Jul 4 2025
About Authors
Jim McDonald
845 posts

Smokers created vaping for themselves without help from the tobacco industry or anti-tobacco crusaders, and I believe vapers and the vaping industry have the right to continue innovating to give everyone who wants to use nicotine access to safe and attractive non-combustible options. My goal is to provide clear, honest information about vaping and the challenges nicotine consumers face from lawmakers, regulators, and brokers of disinformation. You can find me on Twitter @whycherrywhy

See author’s profile
Vaping360.com strives to be the world's most trusted resource for vapers and smokers. We take pride in our editorial integrity, accuracy, and the honesty of our writers.
Read more about us

Rely on Our Expertise

At Vaping360, we take pride in our deep expertise and years of experience in the vaping industry. Our dedicated team of professionals is committed to leveraging their extensive knowledge to meet your needs and exceed your expectations.

Authenticity

Genuine insights backed by thorough and exhaustive research and testing.

Reliability

Consistent, accurate information from the vaping industry experts.

Empowerment

Transparent and reliable content for confident and informed decision-making.

About us

Our mission is clear: to help people who smoke transition to low-risk alternatives and contribute to a smoke-free world. With each article we publish and each review we conduct, we're working towards this goal.

about-us-banner
product preview