Cigarette taxes; definitions of noncombustible tobacco products.

Defines, for purposes of cigarette taxes, alternative nicotine product, heated tobacco product, liquid nicotine, and nicotine vapor product. The bill also provides that the definition of cigarette includes only nicotine-containing products that produce smoke from combustion. The bill extends from November 2018 to November 2019 the conclusion of a study by the Joint Subcommittee to Evaluate Tax Preferences of options for the modernization of cigarette taxes and possible reforms to the taxation of tobacco products that will provide fairness and equity for all local governments. The bill incorporates