This bill amends several sections of the Nebraska Revised Statutes to enhance the regulation, licensure, and taxation of alternative nicotine products and electronic nicotine delivery systems (ENDS). Key definitions are updated, including the introduction of "nicotine analogue," which refers to substances with a chemical structure or central nervous system effects similar to nicotine. The bill specifies that alternative nicotine products are noncombustible and intended for human consumption, while ENDS are defined as devices that deliver nicotine or nicotine analogues in vapor form. Additionally, the bill clarifies that tobacco products now include alternative nicotine products and outlines the tax structure for these products, imposing a 20% tax on alternative nicotine products and a tiered tax on ENDS based on their consumable material.

The bill also harmonizes existing laws by repealing outdated sections and ensuring that the definitions and tax provisions align across various statutes. It establishes an operative date of January 1, 2026, for the new regulations and tax structures to take effect. Overall, the legislation aims to modernize the regulatory framework surrounding nicotine products in Nebraska, reflecting the evolving landscape of tobacco and nicotine consumption.

Statutes affected:
Introduced: 28-1418.01, 77-4001, 77-4002, 77-4003.01, 77-4007, 77-4008