Annual reporting on tobacco regulation activities

(a) In general Section 112(b) of division P of the Consolidated Appropriations Act, 2022 (21 U.S.C. 387v(b)) is amended by adding at the end the following: (12) A breakdown of the amount expended on activities related to deemed tobacco products versus the amount expended on activities related to combustible tobacco products listed in section 919(b)(2)(B)(i) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(2)(B)(i)). (13) An explanation for how the Food and Drug Administration ensures that the amount of user fees allocated to public education campaigns on youth e-cigarette use and prevention is sufficient to meet the need for education of teens and minors on the dangers of e-cigarettes and other Electronic Nicotine Delivery Systems (commonly referred to as ENDS). (14) When applicable, a breakdown of the amount or user fees collected under the amendments made by this Act from manufacturers of deemed tobacco products and the amount collected from manufacturers of each of the original pre-existing categories of tobacco products under section 919(b)(2)(B)(i) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(2)(B)(i)).. (b) Application The information described in paragraphs (12) and (13) of subsection (b) of section 112 of division P of the Consolidated Appropriations Act, 2022 (21 U.S.C. 387v(b)), as added by subsection (a), shall be required to be included in reports under such section 112 for fiscal year 2027 and each subsequent fiscal year, and the information described in paragraph (14) of such section 112, as added by subsection (a), shall be required to be included in reports under such section 112 for fiscal year 2029 and each subsequent fiscal year.