Senate approves substitute vaping bill after heated floor debate over tax rates and product definitions

Senate lawmakers on the evening calendar passed a reworked version of Senate Bill 37 — the state's electronic cigarette and nicotine-product measure — after a contentious floor debate over tax rates and which nicotine products should be taxed by percentage or by weight.

The fourth substitute, adopted by the Senate after a division and roll call, restores elements from a prior substitute while also preserving some technical edits. The motion to substitute and the final passage were recorded late in the evening; the clerk announced the final adjusted tally as 24 yea, 5 nay. The bill will now go to the House for further consideration.

Sponsor Senator Christiansen framed the bill as an effort to align tax policy and public-health objectives. He said earlier information presented to the body had been incorrect and that discussions with the tax commission supported raising the rate for certain vaping products to parity with other tobacco products. "We based the judgment that we got and the information the vote that we took on information that was not correct," he said, noting the goal of parity with the existing statutory rate for certain non-cigarette tobacco products.

Opponents of the higher rate warned that late changes undercut previously reached caucus agreements and risked imposing an unworkable tax on products whose retail economics differ from cigarettes. "I rise in opposition to the 86%," Senator Bramble said during debate, arguing the 56% figure had been chosen as a defensible compromise for members to explain to constituents. Several senators pressed for returning to the earlier substitute the body had vetted in committee.

Senator Escamilla, who described concern about teen vaping as "a huge crisis," said the bill moved policy in the right direction but lamented that not all nicotine-containing products were being treated the same: "Removing any product that has nicotine is not helping," he said, explaining his conflicted vote.

Other substantive changes in the adopted substitute include differing tax treatment for "alternative nicotine products" (some taxed by weight under existing statutory structures) and an exemption-style reduction for products that receive an FDA modified-risk designation — a provision some senators opposed as creating a tax "break" for manufacturers. Sponsor supporters emphasized the measure also includes funding streams and enforcement components intended to reduce youth access and to fund cessation and education programs.

Senators who had worked on the negotiations urged colleagues to view the bill as part of a longer process that will continue in the House and through amendments. Senator Vickers, among those voting aye, said the bill contains "a lot of really, really good things" and complimented the sponsor for the underlying policy work.

The Senate recorded multiple explanations of vote after the final count and corrected an initial tally before formally recording 24 yeas and 5 nays. The bill now moves to the Utah House for further consideration and possible amendment.

Ending: The Senate concluded the night's work by moving on to committee reports and adjourning until 10 a.m. the following day; SB37 will be one of the bills the House must consider next.