WeVote
Log In

Bill

Bill

H 3074

Alimony

2025-2026 Regular Session Introduced by Cal Forrest and 2 co-sponsors

Raises cigarette and tobacco taxes to deter youth nicotine use by higher per-stick rates, 80% wholesale tax on cigars/tobacco, and a one-time inventory payment.

Referred to Committee on Judiciary
0
WeVote Research Nonpartisan
Bill Summary · H 3074

Summary — H.3074 (House Docket No. 1382) — “An Act protecting youth from nicotine addiction”

Status and procedural history
- Introduced (prefiled) 12/05/2024; read first time and filed 01/14/2025.
- Referred to Committee on Judiciary (multiple entries) and to the Committee on Revenue (02/27/2025).
- Senate concurred (record shows 02/27/2025).
- Hearing scheduled 09/29/2025 (01:00–05:00 PM, room A‑1).
- Note: the bill file as provided contains unrelated text from a South Carolina alimony bill; this summary focuses on the Massachusetts bill content (tobacco/nicotine excise provisions) presented under H.3074.

Purpose
- Increase state excise taxes on cigarettes, cigars and smoking tobacco with the stated aim of protecting youth from nicotine addiction by raising prices and strengthening enforcement and reporting requirements.

Key provisions
1. Cigarette excise increase
- Imposes a cigarette excise of 200.5 mills per cigarette (200.5/1,000 = $0.2005 per cigarette), plus any additional amount required so that the combined state and federal excise equals at least 8 mills per cigarette when federal excise is lower.
- A 20‑cigarette pack taxed at 200.5 mills per stick equates to $4.01 in state excise per pack (not including federal tax or sales tax).

  1. Cigar and smoking tobacco excise

    • Imposes an excise equal to 80% of the wholesale price on all cigars and smoking tobacco held in the Commonwealth.
    • The excise is imposed on cigar distributors when products are manufactured, purchased, imported, received, or acquired in Massachusetts.
    • Exemptions for products exported from the Commonwealth or not subject to state taxation under U.S. law.

  2. One‑time inventory adjustment and reporting

    • Persons (manufacturers, wholesalers, vending machine operators, unclassified acquirers, retailers, and commissioner‑appointed stampers) who, seven days after the act’s effective date, have cigarettes or unused adhesive/encrypted stamps on hand must file a sworn inventory return within 21 days.
    • These parties must pay an additional excise of 50 mills per cigarette on inventory and unused stamps for which only 150.5 mills per cigarette had previously been paid. (This creates a retroactive/upfront collection on existing inventory.)

  3. Administration and enforcement

    • The commissioner of revenue may require reports from common carriers, warehousemen, bailees, and other persons involved in transporting or holding cigarettes and may examine related records.
    • Chapters 62C and 64C (tax assessment, collection, penalties, administration) apply to the new excise provisions.

Who would be affected
- Directly: cigarette and cigar manufacturers, distributors, wholesalers, retailers, vending operators, unclassified acquirers, and appointed stampers; common carriers and warehouse operators handling tobacco shipments.
- Indirectly: consumers (likely higher retail prices), public health programs (potential reduction in youth initiation), and state tax/revenue collections.

Potential impacts
- Fiscal: anticipated increase in state excise revenue from higher per‑stick tax and the 80% wholesale tax on cigars/tobacco; immediate revenue boost from the one‑time inventory payment. Exact revenue estimates are not provided in the bill text.
- Public health: higher tobacco prices are associated with reduced youth initiation and decreased consumption; the bill is framed to protect youth from nicotine addiction.
- Market/operational: businesses will need to comply with new reporting and payment timelines and may adjust pricing, inventory, or distribution practices.

Additional notes
- The document submitted to the clerk also includes unrelated South Carolina alimony bill language and an incorrect title (“Alimony”). This appears to be a filing/compilation error; the operative Massachusetts bill text above addresses tobacco excises.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.