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 to include "nicotine analogue," which refers to substances with a chemical structure similar to nicotine or that have similar effects on the central nervous system. The bill also clarifies the definitions of alternative nicotine products and electronic nicotine delivery systems, ensuring that they are distinct from traditional tobacco products. Additionally, it introduces a new tax structure for alternative nicotine products, imposing a tax of twenty percent on their purchase price, while maintaining existing tax rates for other tobacco products and ENDS.

The bill further harmonizes the Tobacco Products Tax Act with these new definitions and tax provisions, and it establishes an operative date of January 1, 2026. It repeals the original sections that are being amended, ensuring that the updated language and tax structures are effectively integrated into Nebraska law. Overall, the legislation aims to provide a comprehensive framework for the regulation and taxation of nicotine-related products, 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