Tobacco tax; tax vapor products and use revenue for certain mental health purposes.

HB 996 imposes a tax on vapor products (such as e-cigarettes) by including them under Mississippi's definition of "tobacco" for tax purposes. The revenue from this tax will fund two new mental health programs: grants to community mental health centers for patient housing and support for the state's 9-8-8 crisis response system. The bill creates two dedicated funds in the state treasury to ensure these resources are used exclusively for these specified mental health purposes. This legislation does not affect existing taxes on traditional tobacco products but adds a new tax on vapor products to generate funding for mental health services.