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S2360 • 2026

AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)

AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
DiPalma, Murray, de la Cruz, Thompson
Last action
2026-06-05
Official status
Referred to House Finance
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)

AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C.

What This Bill Does

  • AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C.
  • 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-05 Rhode Island General Assembly

    Referred to House Finance

  2. 2026-06-04 Senate

    Senate read and passed

  3. 2026-06-02 Committee

    Committee recommends passage

  4. 2026-06-02 Rhode Island General Assembly

    Placed on Senate Calendar (06/04/2026)

  5. 2026-05-29 Rhode Island General Assembly

    Scheduled for consideration (06/02/2026)

  6. 2026-03-24 Committee

    Committee heard

  7. 2026-03-20 Rhode Island General Assembly

    Scheduled for hearing and/or consideration (03/24/2026)

  8. 2026-01-30 Rhode Island General Assembly

    Introduced, referred to Senate Finance

Official Summary Text

AN ACT RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS (Reduces the cigarette tax imposed by 75% for any modified risk tobacco product as defined in § 21 U.S.C. 387 k as a tobacco product sold/distributed to reduce the harm/risk of tobacco-related disease associated with commercially marketed tobacco products.)

Current Bill Text

Read the full stored bill text 
S2360

2026 -- S 2360
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LC004196
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
____________
A N A C T
RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND
ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS

Introduced By:
Senators DiPalma, Murray, de la Cruz, and Thompson

Date Introduced:
January 30, 2026

Referred To:
Senate Finance
It is enacted by the General Assembly as follows:
1
SECTION 1. Section 44-20-12 of the General Laws in Chapter 44-20 entitled "Cigarette,
2
Other Tobacco Products, and Electronic Nicotine-Delivery System Products" is hereby amended
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to read as follows:
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44-20-12. Tax imposed on cigarettes sold.
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(a)
A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the
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tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages
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containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this
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chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under
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this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette.
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(b) Any tax imposed under this chapter shall be reduced by seventy-five percent (75%) for
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any product the Secretary of the United States Department of Health and Human Services
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determines to be a modified risk tobacco product pursuant to the federal Food, Drug, and Cosmetic
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Act, 21 U.S.C § 387k. For the purpose of this section, "modified risk tobacco product" means any
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tobacco product that is sold or distributed for use to reduce the harm or the risk of tobacco-related
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disease associated with commercially marketed tobacco products.
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SECTION 2. This act shall take effect upon passage.
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LC004196
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- CIGARETTE, OTHER TOBACCO PRODUCTS, AND
ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS
***
1
This act would reduce the cigarette tax imposed by seventy-five percent (75%) for any
2
modified risk tobacco product as defined in § 21 U.S.C. 387K as a tobacco product sold or
3
distributed to reduce the harm or risk of tobacco-related disease associated with commercially
4
marketed tobacco products.
5
This act would take effect upon passage.
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LC004196
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