[Congressional Record Volume 162, Number 32 (Monday, February 29, 2016)]
[Senate]
[Pages S1096-S1097]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3341. Mr. MANCHIN submitted an amendment intended to be proposed
by him to the bill S. 524, to authorize the Attorney General to award
grants to address the national epidemics of prescription opioid abuse
and heroin use; which was ordered to lie on the table; as follows:
At the end, insert the following:
SEC. 705. EXCISE TAX ON OPIOID PAIN RELIEVERS.
(a) In General.--Subchapter E of chapter 32 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 4192. OPIOID PAIN RELIEVERS.
``(a) In General.--There is hereby imposed on the sale of
any taxable active opioid by the manufacturer, producer, or
importer a tax equal to 1 cent per milligram so sold.
``(b) Taxable Active Opioid.--For purposes of this
section--
``(1) In general.--The term `taxable active opioid' means
any controlled substance (as defined in section 102 of the
Controlled Substances Act, as in effect on the date of the
enactment of this section) which is opium, an opiate, or any
derivative thereof.
``(2) Exclusion for certain prescription medications.--Such
term shall not include any prescribed drug which is used
exclusively for the treatment of opioid addiction as part of
a medically assisted treatment effort.
``(3) Exclusion of other ingredients.--In the case of a
product that includes a taxable active opioid and another
ingredient, subsection (a) shall apply only to the portion of
such product that is a taxable active opioid.''.
(b) Clerical Amendments.--
(1) The heading of subchapter E of chapter 32 of the
Internal Revenue Code of 1986 is amended by striking
``Medical Devices'' and inserting ``Other Medical Products''.
(2) The table of subchapters for chapter 32 of such Code is
amended by striking the item relating to subchapter E and
inserting the following new item:
``subchapter e. other medical products''.
(3) The table of sections for subchapter E of chapter 32 of
such Code is amended by adding at the end the following new
item:
``Sec. 4192. Opioid pain relievers.''.
(c) Effective Date.--The amendments made by this section
shall apply to sales on or after the date that is 1 year
after the date of the enactment of this Act.
(d) Rebate Program for Certain Cancer and Hospice
Patients.--
(1) In general.--The Secretary of Health and Human
Services, in consultation with patient advocacy groups and
other relevant stakeholders as determined by such Secretary,
shall establish a mechanism by which any amount paid by an
eligible patient in connection with the tax under section
4192 of the Internal Revenue Code of 1986 (as added by this
section) shall be rebated to such patient in as timely a
manner as possible with as little burden on the patient as
possible.
(2) Eligible patient.--For purposes of this section, the
term ``eligible patient'' means--
(A) a patient for whom any taxable active opioid (as
defined in section 4192(b) of such Code) is prescribed to
treat pain relating to cancer or cancer treatment;
(B) a patient participating in hospice care; and
(C) in the case of the death or incapacity of a patient
described in subparagraph (A) or (B) or any similar situation
as determined by the Secretary of Health and Human Services,
the appropriate family member, medical proxy, or similar
representative or the estate of such patient.
SEC. 706. BLOCK GRANTS FOR PREVENTION AND TREATMENT OF
SUBSTANCE ABUSE.
(a) Grants to States.--Section 1921(b) of the Public Health
Service Act (42 U.S.C. 300x-21(b)) is amended by inserting
``, and, as applicable, for carrying out section 1923A''
before the period.
(b) Nonapplicability of Prevention Program Provision.--
Section 1922(a)(1) of the Public Health Service Act (42
U.S.C. 300x-22(a)(1)) is amended by inserting ``except with
respect to amounts made available as described in section
1923A,'' before ``will expend''.
(c) Opioid Treatment Programs.--Subpart II of part B of
title XIX of the Public Health Service Act (42 U.S.C. 300x-21
et seq.) is amended by inserting after section 1923 the
following:
[[Page S1097]]
``SEC. 1923A. ADDITIONAL SUBSTANCE ABUSE TREATMENT PROGRAMS.
``A funding agreement for a grant under section 1921 is
that the State involved shall provide that any amounts made
available by any increase in revenues to the Treasury in the
previous fiscal year resulting from the enactment of section
4192 of the Internal Revenue Code of 1986, reduced by any
amounts rebated under section 705(e) of the Comprehensive
Addiction and Recovery Act of 2016 (as described in section
1933(a)(1)(B)(i)) be used exclusively for substance abuse
(including opioid abuse) treatment efforts in the State,
including treatment programs--
``(1) establishing new addiction treatment facilities,
residential and outpatient, including covering capital costs;
``(2) establishing sober living facilities;
``(3) recruiting and increasing reimbursement for certified
mental health providers providing substance abuse treatment
in medically underserved communities or communities with high
rates of prescription drug abuse;
``(4) expanding access to long-term, residential treatment
programs for opioid addicts (including 30-, 60-, and 90-day
programs);
``(5) establishing or operating support programs that offer
employment services, housing, and other support services to
help recovering addicts transition back into society;
``(6) establishing or operating housing for children whose
parents are participating in substance abuse treatment
programs, including capital costs;
``(7) establishing or operating facilities to provide care
for babies born with neonatal abstinence syndrome, including
capital costs;
``(8) establishing or operating substance abuse treatment
programs in conjunction with Adult and Family Treatment Drug
Courts; and
``(9) other treatment programs, as the Secretary determines
appropriate.''.
(d) Additional Funding.--Section 1933(a)(1)(B)(i) of the
Public Health Service Act (42 U.S.C. 300x-33(a)(1)(B)(i)) is
amended by inserting ``, plus any increase in revenues to the
Treasury in the previous fiscal year resulting from the
enactment of section 4192 of the Internal Revenue Code of
1986, reduced by any amounts rebated under section 705(e) of
the Comprehensive Addiction and Recovery Act of 2016'' before
the period.
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