S.Amdt. 1253

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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