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 or central nervous system effects similar to nicotine. 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 harmonizes various provisions related to the Tobacco Products Tax Act and establishes an operative date of January 1, 2026. It repeals the original sections of the law that are being amended, thereby streamlining the regulatory framework for nicotine-related products in Nebraska. Overall, the legislation aims to address the growing market for alternative nicotine products and ensure appropriate taxation and regulation in line with public health objectives.

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