AMENDMENTS TO THE JENKINS ACT.

SEC. 602. AMENDMENTS TO THE JENKINS ACT. (a) In General.—The Act entitled “An Act to assist States in collecting sales and use taxes on cigarettes”, approved October 19, 1949 (commonly known as the “Jenkins Act”) (15 U.S.C. 375 et seq.), is amended— (1) in section 1 (15 U.S.C. 375)— (A) in paragraph (2)(A)(ii)— (i) by striking “includes roll-your-own tobacco” and inserting the following:“includes— “(I) roll-your-own tobacco” ; (ii) in subclause (I), as so designated, by striking the period at the end and inserting “; and”; and (iii) by adding at the end the following: “(II) an electronic nicotine delivery system.” ; (B) by redesignating paragraphs (7) through (14) as paragraphs (8) through (15), respectively; and (C) by inserting after paragraph (6) the following: “(7) Electronic nicotine delivery system.—The term ‘electronic nicotine delivery system’— “(A) means any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device; “(B) includes— “(i) an e-cigarette; “(ii) an e-hookah; “(iii) an e-cigar; “(iv) a vape pen; “(v) an advanced refillable personal vaporizer; “(vi) an electronic pipe; and “(vii) any component, liquid, part, or accessory of a device described in subparagraph (A), without regard to whether the component, liquid, part, or accessory is sold separately from the device; and “(C) does not include a product that is— “(i) approved by the Food and Drug Administration for— “(I) sale as a tobacco cessation product; or “(II) any other therapeutic purpose; and “(ii) marketed and sold solely for a purpose described in clause (i).” ; and (2) in section 2A(b)(1) (15 U.S.C. 376a(b)(1)), by inserting “NICOTINE/” after “CIGARETTES/”. (b) [15 U.S.C. 375 note] Effective Date.—This section, and the amendments made by this section, shall take effect on the date that is 90 days after the date of enactment of this Act. (c) [15 U.S.C. 375 note] Rule of Construction.—Nothing in this section, or an amendment made by this section, may be construed to affect or otherwise alter any provision of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.), including its implementing regulations.