Rules Committee Print 116-51 (as amended) would impose intergovernmental and private-sector mandates as defined in the Unfunded Mandates Reform Act (UMRA) on tobacco manufacturers and retailers (including tribal entities that produce and sell such products) by banning remote sales, restricting the flavoring of tobacco products, imposing user fees, and establishing an excise tax. CBO and JCT estimate that the aggregate cost of the mandates on intergovernmental entities, mostly revenue forgone by tribes that sell tobacco products, would not exceed the annual intergovernmental threshold established in UMRA ($84 million in 2020, adjusted annually for inflation). However, CBO and JCT estimate that the aggregate cost of the mandates on private-sector entities, in the form of forgone revenue and new fees, would greatly exceed the annual private-sector threshold established in UMRA ($168 million in 2020, adjusted annually for inflation).
CBO and JCT estimate that the following sections of Rules Committee Print 116-51 (as amended) would not affect direct spending or revenues over the 2020-2030 period: 101, 102, 106, 107, 201, and 402.