Massachusetts legislation · 194th General Court
Massachusetts S1945: An Act to impose an excise tax on oral nicotine products
Status: Failed, July 23, 2026
What the bill says
From the introduced text, February 27, 2025:
SECTION 1. Section 1 of chapter 64C, as so appearing, is hereby amended by adding at the end of the first paragraph the following language: Whenever used in this chapter unless the context otherwise requires, the following terms shall have the following meanings - "Oral Nicotine Product" means any noncombustible product containing nicotine that is in the form of a solid, gum or paste that is intended for human consumption or placement in the oral cavity for absorption into the human body by any means other than inhalation. Oral Nicotine Products are not a substitute for tobacco nor is any oral nicotine product included in the definition of a tobacco product, smokeless tobacco, electronic nicotine delivery system, cigarette, or any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic Act. SECTION 2. Section XX of said chapter 64C, as so appearing, is hereby amended by adding the following subsection:- (X) An excise tax shall be imposed on all Oral Nicotine Products held in the commonwealth at the rate of two dollars ($2.00) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce, calculated based upon the product weight as listed by the manufacturer. If the tax calculated for …
Sponsors
- John Cronin (D, Worcester and Middlesex) · primary sponsor
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Reporting date extended to Tuesday June 30, 2026
- : Reporting date extended to Thursday April 2, 2026
- : Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S1945?
- S1945 is a bill in the Massachusetts Legislature (194th General Court): An Act to impose an excise tax on oral nicotine products.
- What is the status of S1945?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S1945?
- John Cronin (D, Worcester and Middlesex).
- Where is the official record for S1945?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1945
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.