# 119-s-819: End Tobacco Loopholes Act

119-s-819, End Tobacco Loopholes Act, is a 119th Congress bill sponsored by Sen. Durbin, Richard J. [D-IL] (D-IL); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-819
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-819
- Congress: 119
- Title: End Tobacco Loopholes Act
- Status: introduced
- Introduced: 2025-03-03
- Sponsor: Sen. Durbin, Richard J. [D-IL] (D-IL)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Establish tax rate parity across tobacco products.** This bill would align federal excise rates for cigarettes, cigars, pipe tobacco, roll‑your‑own, smokeless tobacco, and create a new federal tax category for nicotine used in vaping and similar products. It would also add inflation adjustments, a floor‑stocks tax on inventory held when rates rise, and phased implementation dates for some product types. - Families and consumers: Households that buy tobacco or nicotine products would face higher federal excise taxes on many items. For example, small cigarette taxes rise from $50.33 to $100.66 and large cigarette rates rise from $105.69 to $211.38. - Smokeless and vaping users: Smokeless tobacco rates increase and the bill creates a new discrete single‑use unit tax at $100.66 per thousand units. It would tax “taxable nicotine” at $100.66 per 1,810 milligrams of nicotine. - Manufacturers, importers, and retailers: The bill defines manufacturers of taxable nicotine and lets existing nicotine makers continue if they apply within 90 days. It creates a floor stocks tax due within 120 days after the rate increase and allows a $500 per‑person credit against that tax.

## Cosponsors (7)

- Sen. Wyden, Ron [D-OR] (D-OR), 2025-03-03T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2025-03-03T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-03-03T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-03-03T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2025-03-03T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2025-03-03T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2025-03-03T00:00:00.000Z

## Provisions PRIA read

- Higher cigarette, cigar, and smokeless taxes: cost, high. If enacted, the bill would raise federal excise taxes on cigarettes, cigars, and smokeless tobacco. Small cigarettes would rise to $100.66 and large cigarettes to $211.38. Smokeless tobacco rates would rise to $26.84 and $10.74. Discrete single-use smokeless units would be taxed $100.66 per 1,000 u…
- New nicotine tax and business rules: cost, high. If enacted, the bill would create a new tax on extracted or synthetic nicotine. The tax would be $100.66 per 1,810 milligrams of nicotine, prorated for fractions. People who extract, concentrate, or synthesize nicotine would be treated as manufacturers and face manufacturer rules. There is an excep…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act

## Sources
- [119-s-819 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/819)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-819 (as of 2025-12-21).