S.Amdt. 1253

This amendment, submitted by Mr. Durbin, aims to create a new tax and direct where that money goes to help people. As your analyst, I want to make sure we keep an eye on how these elected officials handle taxes and public funds.

Here is what the amendment changes and adds to the bill:

• Establishes a new excise tax on the manufacturer or producer of any taxable active opioid.

• The tax is set at 1 cent per milligram of the taxable active opioid in the production or manufacturing quota for the calendar year.

• Defines taxable active opioid as any controlled substance manufactured in the United States that is opium, an opiate, or any derivative thereof.

• Excludes drugs used exclusively for the treatment of opioid addiction as part of a medication-assisted treatment from the tax.

• Requires the Secretary of the Treasury to transfer an amount equal to the total amount of taxes collected to the Director of the Center for Substance Abuse Treatment of the Substance Abuse and Mental Health Services Administration.

• Directs the transferred funds to be used for programs of the Center, including specific block grants and programs addressing priority substance use disorder prevention needs.