HB3191 104TH GENERAL ASSEMBLY

LRB104 08849 BDA 18904 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB3191

Introduced 2/18/2025, by Rep. Camille Y. Lilly

SYNOPSIS AS INTRODUCED:

New Act

Creates the Illinois Youth Protection and Nicotine Accountability Act. Makes findings and declares purposes. Prohibits flavored electronic cigarettes. Provides for inspections, enforcement, and penalties with respect to the ban on flavored electronic cigarettes, and limits home rule powers. Creates the Youth Protection and Nicotine Accountability Fund as a special fund in the State treasury, with certain requirements. Provides for a tax on e-cigarettes, with certain penalties and with enforcement and rulemaking by the Department of Revenue. Provides for the Department of Public Health to develop educational curricula and a statewide campaign, subject to appropriation. Provides that the Department of Public Health shall establish and maintain the Illinois Nicotine Exposure Reporting Database for certain purposes. Requires the Department to submit a report regarding the Database within 10 years, and after 10 years the provisions regarding the Database shall be inoperative. Effective immediately, except that certain provisions take effect 6 months after becoming law. Defines terms.

A BILL FOR

AN ACT concerning electronic cigarettes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Youth Protection and Nicotine Accountability Act.

Section 5. Findings and purpose.

(a) The General Assembly finds that:

(1) In 2024, Elf Bar was the most commonly reported brand among youth e-cigarette users, with 36.1% of middle and high school students using the brand.

(2) More than 8 in 10 youth e-cigarette users report using flavored products, with fruit, candy, and menthol being the most popular.

(3) Over half (54.6%) of students using e-cigarettes prefer products labeled with "ice" or "iced" flavors.

(4) Disposables represent the most-used device type, accounting for 55.6% of youth usage.

(5) 38.4% of youth e-cigarette users report frequent use, with 26.3% using daily.

(6) Poison control centers reported over 7,000 vaping-related exposures from April 2022 to March 2023, with nearly 90% involving children under 5 years of age.

(7) Numerous studies have shown that higher taxation on nicotine products, including e-cigarettes, reduces consumption, especially among youth. By taxing nicotine-containing products at an equivalent rate, Illinois will close the tax disparity, making e-cigarettes equally less affordable to both youth and adults, thus decreasing nicotine exposure and discouraging youth uptake.

(8) The use of nicotine products, particularly among youth, has led to significant public health concerns, including increased hospitalizations, poison control center reports, and adverse health events.

(b) Therefore, the purposes of this Act are as follows:

(1) This Act aims to mitigate the rising prevalence of youth e-cigarette use by addressing flavored nicotine products, increasing taxation parity, enforcing marketing and access restrictions, and investing in public health programs.

(2) This Act aims to ensure equal taxation on all nicotine-containing products in Illinois. By taxing electronic cigarettes (e-cigarettes) at a rate equivalent to that of traditional combustible cigarettes, this legislation will eliminate existing discrepancies between e-cigarette taxes and traditional cigarette taxes. The goal is to increase the tax rate on e-cigarettes, discouraging youth consumption and reducing affordability.

(3) This Act aims to establish a centralized system that will collect, track, and analyze data on nicotine exposure to enhance public health responses and inform policy-making.

Section 10. Definitions. In this Act:

"Characterizing flavor" means a distinguishable taste or aroma, other than the taste or aroma of tobacco, imparted either prior to or during consumption of a tobacco product or electronic cigarette. "Characterizing flavor" includes, but is not limited to, tastes or aromas relating to any fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice, or any product that produces a cooling or numbing sensation.

"Electronic cigarette" or "e-cigarette" has the meaning given to the term "electronic cigarette" in Section 10-5 of the Tobacco Products Tax Act of 1995.

"Flavored electronic cigarette" means any electronic cigarette or component thereof that imparts a characterizing flavor other than tobacco. "Flavored electronic cigarette" includes, but is not limited to, menthol, mint, wintergreen, fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice, or any product that produces a cooling or numbing sensation.

"Nicotine Exposure Reporting Database" means a centralized digital system established by the Department of Public Health for collecting and analyzing data related to nicotine exposure incidents.

"Youth" means any individual under the age of 21 residing in Illinois.

Section 15. Prohibition of flavored electronic cigarettes; inspections; penalties; home rule.

(a) No person, retailer, or entity shall sell, offer for sale, distribute, or possess with the intent to sell or distribute any flavored electronic cigarette within the State of Illinois.

(b) The manufacture, sale, or distribution of any electronic cigarette that contains an additive or synthetic chemical that creates a characterizing flavor, including menthol or any cooling or numbing sensation, is prohibited.

(c) Licensed retailers of tobacco products and electronic cigarettes shall permit the Department of Public Health, local health departments, or any authorized designee to conduct unannounced inspections of any facilities, vehicles, or records relevant to compliance with this Act. Refusal to allow an inspection shall constitute a violation of this Act and may result in penalties as described in subsections (e) and (f) of this Section.

(d) The Department of Public Health, in conjunction with local health departments, shall have the authority to enforce the provisions of this Act.

(e) Any person or entity found to be in violation of this Act shall be subject to a civil penalty of not less than $500 for the first violation, $1,000 for the second violation within a 24-month period, and $2,000 for each subsequent violation within a 24-month period.

(f) In addition to monetary penalties, notwithstanding any provision of any law, subject to the requirements of due process, violations of this Act may result in the suspension or revocation of any license or permit issued to the person or entity by the State of Illinois or any of its agencies.

(g) Nothing in this Act shall preempt or otherwise prohibit the adoption of any local ordinance or regulation that imposes more restrictive requirements on the sale or distribution of flavored electronic cigarettes. A unit of local government, including a home rule unit, may not regulate the sale or distribution of flavored electronic cigarettes in a manner less restrictive than the regulation by the State of flavored electronic cigarettes under this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.

(h) The Department of Public Health shall adopt rules implementing this Section.

Section 20. Youth Protection and Nicotine Accountability Fund. The Illinois Youth Protection and Nicotine Accountability Fund is created as a special fund in the State treasury. Revenue generated from the tax on e-cigarettes under Section 25 of this Act or rules adopted under Section 25 of this Act shall be collected by the Department of Revenue and deposited into the Fund. Civil penalties collected under Section 15 of this Act or rules adopted under Section of this Act shall be deposited into the Fund. Proceeds from interest or dividends shall be reinvested into the Fund. Moneys in the Fund, as directed by the Department of Public Health, may be used to fund public health initiatives, tobacco prevention programs, and youth-focused educational campaigns aimed at reducing nicotine consumption or for other purposes under this Act or rules adopted under this Act.

Section 25. Tax on e-cigarettes.

(a) Beginning January 1, 2026, a tax is imposed upon purchasers of e-cigarettes containing nicotine for the privilege of using e-cigarettes containing nicotine at the rate of $2.98 per e-cigarette. The Department of Revenue shall, by rule, modify this rate or establish rates based on quantity, volume, or other factors, if necessary, in order to establish equivalent rates to the taxes for cigarettes under the Cigarette Tax Act and the Cigarette Use Tax Act to ensure fairness and equity across all nicotine products. The procedure for the collection of the tax shall be set by rule by the Department of Revenue. Revenue generated from the tax under this Section shall be deposited into the Illinois Youth Protection and Nicotine Accountability Fund.

(b) A retailer may not intentionally misclassify an e-cigarette to evade taxation.

(c) A retailer may not fail to collect and remit the tax under this Section or rules adopted under this Section.

(d) The Department of Revenue shall adopt rules for the enforcement of the tax under this Section with respect to sales of e-cigarettes, including online sales. Retailers must collect and remit taxes on all sales made to Illinois residents to the Department of Revenue.

(e) Any retailer who violates any provision of this Section or rules adopted under this Section shall be subject to a civil penalty of $10,000 per violation, and seizure of any products subject to the tax under this Section.

(f) The Department of Revenue shall adopt rules implementing this Section.

Section 30. Comprehensive Nicotine and Tobacco Prevention and Awareness Education.

(a) The Department of Public Health shall, by rule, in consultation with the State Board of Education, develop educational curricula, Comprehensive Nicotine Tobacco Prevention and Awareness Education, suitable for secondary school students in this State. All secondary schools in the State of Illinois subject to the jurisdiction of the State Board of Education shall, according to rule adopted by the Department of Public Health, provide this curricula to students.

(1) This curricula shall accomplish the following objectives:

(A) Educate students on the health risks associated with nicotine and tobacco use, with a focus on vaping and e-cigarettes.

(B) Debunk common myths, such as the mistaken belief that vaping is a safe alternative to smoking.

(C) Highlight the tactics used by tobacco and vaping companies to target youth through marketing and product design.

(D) Provide actionable prevention and cessation strategies for students.

(E) Develop media literacy to critically analyze advertisements and social media influence related to vaping.

(2) This curricula may include the following topics:

(A) Health Risks: Physical and mental health consequences of nicotine and tobacco use, including addiction, lung damage, and cardiovascular issues.

(B) Vaping and E-Cigarettes: How vaping devices work, ingredients in e-liquids, and the rise of disposable vapes like Elf Bar.

(C) Prevention Strategies: Peer refusal skills, coping mechanisms for stress, and fostering a supportive, smoke-free school environment.

(D) Youth Cessation Programs: Access to resources such as counseling, quit lines, and digital tools for quitting nicotine use.

(E) Public Health Campaigns: Examples of successful anti-tobacco and anti-vaping campaigns and how they address youth audiences.

(F) Media and Marketing Awareness: How tobacco and vape companies target youth through social media, flavors, and product designs.

(G) Legal and Policy Implications: Overview of federal and State laws regulating nicotine and tobacco products, emphasizing youth protection measures.

(b) The Department of Public Health shall launch a statewide campaign targeting schools and youth organizations to support the implementation of this Section, ensuring students and educators understand its importance.

(c) The Department of Public Health may expend moneys from the Illinois Youth Protection and Nicotine Accountability Fund in carrying out the requirements of this Section. The Department of Public Health may seek funding from State appropriations, federal grants, and other available resources to develop, implement, maintain, and expand the Comprehensive Nicotine Tobacco Prevention and Awareness Education curricula and related requirements under this Section.

Section 35. Illinois Nicotine Exposure Reporting Database.

(a) The Department of Public Health shall establish and maintain the Illinois Nicotine Exposure Reporting Database. This database will serve as the central repository for tracking and monitoring:

(1) Poison Control Center Reports: The database shall include data from poison control centers concerning incidents related to e-cigarettes, vaping products, and other nicotine delivery devices.

(2) Youth Hospitalizations: The database shall include data related to hospitalizations among youth caused by nicotine exposure will be collected and analyzed.

(3) Trends in Nicotine-Related Adverse Events: The database shall track trends in adverse health outcomes directly linked to the use of nicotine products, including, but not limited to, cardiovascular complications, respiratory issues, and addiction-related health consequences.

(b) All healthcare facilities, poison control centers, schools, and other authorized reporting entities in Illinois must provide necessary data and reports related to nicotine exposure incidents as requested by the Department of Public Health. The Department of Public Health shall work with local health departments, schools, hospitals, and other relevant agencies to ensure comprehensive and accurate data collection.

(c) The Department of Public Health shall publish annual updates on the findings from the database, including:

(1) Trends in youth nicotine exposure.

(2) Rates of hospitalizations linked to vaping.

(3) Poison control center reports related to nicotine.

(4) Regional and statewide statistics on nicotine-related adverse events.

(5) Demographic breakdowns of affected populations.

These updates shall be made publicly available via the Department of Public Health Internet website, local health department reports, and accessible to policymakers, schools, and advocacy groups.

(d) All data collected under this Section shall adhere to strict confidentiality standards. The Department of Public Health will implement secure data handling procedures to ensure that individual identities are protected and that reports are used solely for public health analysis and policy development.

(e) The Department of Public Health may expend moneys from the Illinois Youth Protection and Nicotine Accountability Fund in carrying out the requirements of this Section. The Department of Public Health may seek funding from State appropriations, federal grants, and other available resources to implement, maintain, and expand the Nicotine Exposure Reporting Database as necessary.

(f) The Department of Public Health shall submit a report to the Governor and the General Assembly within 10 years after the effective date of this Act reviewing the effects of this Section and providing any recommendations necessary. This Section is inoperative on and after the date that is 10 years after the effective date of this Act.

Section 97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.

Section 99. Effective date. This Act takes effect upon becoming law.