[Congressional Record Volume 171, Number 45 (Tuesday, March 11, 2025)]
[Senate]
[Page S1672]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1253. Mr. DURBIN submitted an amendment intended to be proposed by 
him to the bill S. 331, to amend the Controlled Substances Act with 
respect to the scheduling of fentanyl-related substances, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. EXCISE TAX ON OPIOID PAIN RELIEVERS.

       (a) In General.--
       (1) Establishment of tax.--Subchapter E of chapter 32 of 
     the Internal Revenue Code of 1986 is amended by inserting 
     after subchapter D the following new subchapter:

                 ``Subchapter E--Opioid Pain Relievers

``Sec. 4191. Opioid pain relievers.

     ``SEC. 4191. OPIOID PAIN RELIEVERS.

       ``(a) In General.--There is hereby imposed on the 
     manufacturer or producer of any taxable active opioid a tax 
     equal to the amount determined under subsection (b).
       ``(b) Amount Determined.--The amount determined under this 
     subsection with respect to a manufacturer or producer for a 
     calendar year is 1 cent per milligram of taxable active 
     opioid in the production or manufacturing quota determined 
     for such manufacturer or producer for the calendar year under 
     section 306 of the Controlled Substances Act (21 U.S.C. 826).
       ``(c) 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 (21 U.S.C. 802), as in effect on 
     the date of the enactment of this section) manufactured in 
     the United States which is opium, an opiate, or any 
     derivative thereof.
       ``(2) Exclusions.--
       ``(A) 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) Drugs used in addiction treatment.--The term `taxable 
     active opioid' shall not include any controlled substance (as 
     so defined) which is used exclusively for the treatment of 
     opioid addiction as part of a medication-assisted 
     treatment.''.
       (2) Clerical amendment.--The table of subchapters for 
     chapter 32 of such Code is amended by inserting after the 
     item relating to subchapter D the following new item:

                ``subchapter e--opioid pain relievers''.

       (3) Effective date.--The amendments made by this subsection 
     shall apply to calendar years beginning after the date of the 
     enactment of this Act.
       (b) Funding of Substance Abuse Programs.--From time to 
     time, beginning in the second calendar year that begins after 
     the date of enactment of this Act, the Secretary of the 
     Treasury shall transfer from the general fund of the Treasury 
     an amount equal to the total amount of taxes collected under 
     section 4191 of the Internal Revenue Code of 1986, as added 
     by this Act, to the Director of the Center for Substance 
     Abuse Treatment of the Substance Abuse and Mental Health 
     Services Administration for programs of the Center, including 
     the substance use prevention, treatment, and recovery 
     services block grant program under subpart II of part B of 
     title XIX of the Public Health Service Act (42 U.S.C. 300x-21 
     et seq.) and the program to address priority substance use 
     disorder prevention needs of regional and national 
     significance under section 516 of the Public Health Service 
     Act (42 U.S.C. 290bb-22).
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