Heroin and Opioid Abuse Prevention and Treatment Act of 2017
This bill amends the Internal Revenue Code to require manufacturers, producers, and importers of active opioids to pay an excise tax of one cent per milligram of opioid.
The bill also amends the Public Health Service Act to require the Department of Health and Human Services (HHS) to provide grants to states for: (1) research on opioids (including heroin), and (2) opioid abuse prevention and treatment.
The Department of the Treasury must transfer an amount equal to the revenue collected from the tax to HHS to carry out this bill. The bill makes the funds available without further appropriation and designates the funding as an emergency requirement under the Statutory Pay-As-You-Go Act of 2010 (PAYGO).
[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3254 Introduced in House (IH)]
<DOC>
115th CONGRESS
1st Session
H. R. 3254
To amend the Internal Revenue Code to impose an excise tax on opioid
manufacturers, to make the funds collected through such tax available
for opioid (including heroin) abuse prevention and treatment programs,
and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 14, 2017
Ms. Michelle Lujan Grisham of New Mexico (for herself and Mr.
Cicilline) introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Energy and Commerce, and the Budget, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code to impose an excise tax on opioid
manufacturers, to make the funds collected through such tax available
for opioid (including heroin) abuse prevention and treatment programs,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Heroin and Opioid Abuse Prevention
and Treatment Act of 2017''.
SEC. 2. EXCISE TAX ON OPIOIDS.
(a) In General.--Subchapter E of chapter 32 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new section:
``SEC. 4192. OPIOIDS.
``(a) In General.--There is hereby imposed on the manufacturer,
producer, or importer of any taxable active opioid a tax equal to the
amount determined under subsection (b).
``(b) Amount Determined.--The amount determined under this
subsection with respect to a manufacturer, producer, or importer for a
calendar year is 1 cent per milligram of taxable active opioid in the
production or manufacturing quota determined for such manufacturer,
producer, or importer for the calendar year under section 306 of the
Controlled Substances Act.
``(c) Taxable Active Opioid.--For purposes of this section--
``(1) In general.--The term `taxable active opioid' means
any controlled substance (as defined in section 102 of the
Controlled Substances Act) manufactured in the United States
which is opium, an opiate, or any derivative thereof. Such term
excludes a narcotic drug for maintenance treatment or
detoxification treatment if, to dispense the drug, a
practitioner must obtain a separate registration under section
303(g) of the Controlled Substances Act.
``(2) Other ingredients.--In the case of a product that
includes a taxable active opioid and another ingredient,
subsection (a) shall apply only to the portion of such product
that is a taxable active opioid.''.
(b) Clerical Amendments.--
(1) The heading of subchapter E of chapter 32 of the
Internal Revenue Code of 1986 is amended by striking ``Medical
Devices'' and inserting ``Other Medical Products''.
(2) The table of subchapters for chapter 32 of such Code is
amended by striking the item relating to subchapter E and
inserting the following new item:
``subchapter e. other medical products''.
(3) The table of sections for subchapter E of chapter 32 of
such Code is amended by adding at the end the following new
item:
``Sec. 4192. Opioids.''.
(c) Effective Date.--The amendments made by this section shall
apply to calendar years beginning after the date of the enactment of
this Act.
SEC. 3. GRANTS TO STATES FOR PREVENTION AND TREATMENT OF OPIOID
(INCLUDING HEROIN) ABUSE.
(a) In General.--The Public Health Service Act is amended by
inserting after section 399V-6 (42 U.S.C. 280g-17) the following new
section:
``SEC. 399V-7. PREVENTION AND TREATMENT OF OPIOID (INCLUDING HEROIN)
ABUSE.
``(a) In General.--The Secretary shall provide--
``(1) grants to States for research on opioids (including
heroin); and
``(2) grants to States for opioid abuse prevention and
treatment, which may include--
``(A) establishing new addiction treatment
facilities for opioid addicts;
``(B) establishing sober living facilities for
recovering opioid addicts;
``(C) recruiting and increasing reimbursement for
certified mental health providers providing opioid
abuse treatment in medically underserved communities or
communities with high rates of opioid abuse;
``(D) expanding access to long-term, residential
treatment programs for opioid addicts and recovering
addicts;
``(E) establishing or operating support programs
that offer employment services, housing, and other
support services for recovering opioid addicts;
``(F) establishing or operating housing for
children whose parents are participating in opioid
abuse treatment programs;
``(G) establishing or operating facilities to
provide care for babies born with neonatal abstinence
syndrome;
``(H) establishing or operating controlled opioid
take-back programs; and
``(I) other opioid abuse prevention and treatment
programs, as the Secretary determines appropriate.
``(b) Appropriation of Funds.--From time to time, beginning in the
second calendar year that begins after the date of enactment of this
section, the Secretary of the Treasury shall transfer from the general
fund of the Treasury an amount equal to the total amount of taxes
collected under section 4192 of the Internal Revenue Code of 1986 to
the Secretary of Health and Human Services to carry out this section.
Amounts transferred under this subsection shall remain available
without further appropriation until expended.''.
(b) Emergency Designation.--The amounts made available by
amendments made by this section are designated as an emergency
requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act
of 2010 (2 U.S.C. 933(g)).
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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