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NEBRASKA – Stop a Vape Tax!

current status




Signed by

04.18.24 – “Passed Over”

04.11.24 – Enrollment and Review ST 82

Complete bill history is available on the LB 388 Bill Page.

A bill (LB 388) would impose a 20% wholesale tax on vapor products. This would raise taxes on low-risk vaping products by replacing the existing, bifurcated tax of 5c/ml on closed, under 3ml products and 10% wholesale tax on open-system products.  

Nebraska’s regular legislative session ended on April 18. While LB 388 did not advance, the bill is still alive and Governor Pillen is promising a special session to address property tax relief.

Nebraska advocates are encouraged to submit written comments on the bill by using this comment form. Talking points are provided below if you need help.

Please also take a minute to send an email to your lawmakers urging them to oppose LB 388!

    • State that you are opposed to LB 388 and any legislation that would make safer alternatives to smoking less affordable.
    • Share your experience with switching to vapor products. If affordability compared to continuing to smoke was a motivating factor for trying vaping or other smoke-free products, be sure to include that in your comments. Conversely, if the already high initial cost of these products delayed your first purchase, highlight this instead. Be sure to include any changes in your health that you’ve experienced as a result of switching to safer nicotine or tobacco products.
    • Taxes on traditional cigarettes are intended to discourage use. But, e-cigarettes and other smoke-free tobacco products are estimated to be 98 – 99% less harmful than smoking, discouraging use is counter to the goals of reducing smoking rates.
    • Research shows that increasing taxes on smoke-free alternatives (like vaping) reduces quit attempts and quitting. Economists at the University of Georgia recently published an analysis of a proposed federal tax on vaping and concluded that “the unintended effects of ENDS taxation may considerably undercut or even outweigh any public health gains.”
    • Other governments are taking exactly the opposite approach. Public Health England (the government public health agency) explicitly endorses a policy of encouraging people who smoke to switch to e-cigarettes and vapor products.
    • Sin taxes are regressive. People who smoke and those who switch to vaping and other smoke-free alternatives are disproportionately poor and low income people. Sin taxes place unnecessary burdens on an already financially challenged group. To make matters worse, people in the low-income bracket are less likely to be insured and lack access to health care providers. The affordable resources available to these people have low success rates.

LB 388

Bill Page

In the News:

KETV - ABC 7: 'We're in this for the long haul': Special session promised after legislature's last day

Take Action Now!

We strongly encourage our members to customize the email below and personalize the message. Just click in the text box to make changes!