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CARE for Moms Act

Introduced Nov 25, 2025 · Last action Nov 25, 2025 Referred to the Committee on Energy and Commerce, and in addition to the Committees on Education and Workforce, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

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Summary

This legislation is called the CARE for Moms Act. It is being reviewed by a committee.

Full bill text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6303 Introduced in House (IH)]

<DOC>

119th CONGRESS
  1st Session
                                H. R. 6303

 To improve Federal efforts with respect to the prevention of maternal
                   mortality, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           November 25, 2025

Ms. Kelly of Illinois introduced the following bill; which was referred
    to the Committee on Energy and Commerce, and in addition to the
Committees on Education and Workforce, and Ways and Means, for a period
    to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
                          committee concerned

_______________________________________________________________________

                                 A BILL

 To improve Federal efforts with respect to the prevention of maternal
                   mortality, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Access, Resources, and
Empowerment for Moms Act'' or the ``CARE for Moms Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Every year, across the United States, nearly 4,000,000
        women give birth, more than 1,000 women suffer fatal
        complications during pregnancy, while giving birth or during
        the postpartum period, and about 70,000 women suffer near-
        fatal, partum-related complications.
            (2) The maternal mortality rate is often used as a proxy to
        measure the overall health of a population. While the infant
        mortality rate in the United States has reached its lowest
        point, the risk of death for women in the United States during
        pregnancy, childbirth, or the postpartum period is higher than
        such risk in many other high-income countries. The estimated
        maternal mortality rate (deaths per 100,000 live births) for
        the 48 contiguous States and Washington, DC, increased from
        14.5 percent in 2000 to 32.0 in 2021. The United States is the
        only industrialized nation with a rising maternal mortality
        rate.
            (3) The National Vital Statistics System of the Centers for
        Disease Control and Prevention has found that in 2021, there
        were 32.9 maternal deaths for every 100,000 live births in the
        United States. That ratio continues to exceed the rate in other
        high-income countries.
            (4) It is estimated that more than 80 percent of maternal
        deaths in the United States are preventable.
            (5) According to the Centers for Disease Control and
        Prevention, the maternal mortality rate varies drastically for
        women by race and ethnicity. There are about 26.6 deaths per
        100,000 live births for White women, 69.9 deaths per 100,000
        live births for non-Hispanic Black women, and 32.0 deaths per
        100,000 live births for American Indian/Alaska Native women.
        While maternal mortality disparately impacts Black women, this
        urgent public health crisis traverses race, ethnicity,
        socioeconomic status, educational background, and geography.
            (6) In the United States, non-Hispanic Black women are
        about 3 times more likely to die from causes related to
        pregnancy and childbirth compared to non-Hispanic White women,
        which is one of the most disconcerting racial disparities in
        public health. This disparity widens in certain cities and
        States across the country.
            (7) According to the National Center for Health Statistics
        of the Centers for Disease Control and Prevention, the maternal
        mortality rate heightens with age, as women 40 and older die at
        a rate of 138.5 per 100,000 births compared to 20.4 per 100,000
        for women under 25. This translates to women over 40 being 6.8
        times more likely to die compared to their counterparts under
        25 years of age.
            (8) The COVID-19 pandemic has exacerbated the maternal
        health crisis. A study of the Centers for Disease Control and
        Prevention suggested that pregnant women are at a significantly
        higher risk for severe outcomes, including death, from COVID-19
        as compared to non-pregnant women. The COVID-19 pandemic also
        decreased access to prenatal and postpartum care. A study by
        the Government Accountability Office found that COVID-19
        contributed to 25 percent of maternal deaths in 2020 and 2021.
            (9) The findings described in paragraphs (1) through (8)
        are of major concern to researchers, academics, members of the
        business community, and providers across the obstetric
        continuum represented by organizations such as--
                    (A) the American College of Nurse-Midwives;
                    (B) the American College of Obstetricians and
                Gynecologists;
                    (C) the American Medical Association;
                    (D) the Association of Women's Health, Obstetric
                and Neonatal Nurses;
                    (E) the Black Mamas Matter Alliance;
                    (F) the Black Women's Health Imperative;
                    (G) the California Maternal Quality Care
                Collaborative;
                    (H) EverThrive Illinois;
                    (I) the Illinois Perinatal Quality Collaborative;
                    (J) the March of Dimes;
                    (K) the National Association of Certified
                Professional Midwives;
                    (L) RH Impact: The Collaborative for Equity and
                Justice;
                    (M) the National Partnership for Women & Families;
                    (N) the National Polycystic Ovary Syndrome
                Association;
                    (O) the Preeclampsia Foundation;
                    (P) the Society for Maternal-Fetal Medicine;
                    (Q) the What To Expect Project;
                    (R) Tufts University School of Medicine Center for
                Black Maternal Health and Reproductive Justice;
                    (S) the Shades of Blue Project;
                    (T) the Maternal Mental Health Leadership Alliance;
                    (U) the Tulane University Mary Amelia Center for
                Women's Health Equity Research;
                    (V) In Our Own Voice: National Black Women's
                Reproductive Justice Agenda; and
                    (W) Physicians for Reproductive Health.
            (10) Hemorrhage, cardiovascular and coronary conditions,
        cardiomyopathy, infection or sepsis, embolism, mental health
        conditions (including substance use disorder), hypertensive
        disorders, stroke and cerebrovascular accidents, and anesthesia
        complications are the predominant medical causes of maternal-
        related deaths and complications. Most of these conditions are
        largely preventable or manageable. Even when these conditions
        are not preventable, mortality and morbidity may be prevented
        when conditions are diagnosed and treated in a timely manner.
            (11) According to a study published by the Journal of
        Perinatal Education, doula-assisted mothers are 4 times less
        likely to have a low-birthweight baby, 2 times less likely to
        experience a birth complication involving themselves or their
        baby, and significantly more likely to initiate breastfeeding
        and human lactation. Doula care has also been shown to produce
        cost savings resulting in part from reduced rates of cesarean
        and pre-term births.
            (12) Intimate partner violence is one of the leading causes
        of maternal death, and women are more likely to experience
        intimate partner violence during pregnancy than at any other
        time in their lives. It is also more dangerous than pregnancy.
        Intimate partner violence during pregnancy and postpartum
        crosses every demographic and has been exacerbated by the
        COVID-19 pandemic.
            (13) Oral health is an important part of perinatal health.
        Reducing bacteria in a woman's mouth during pregnancy can
        significantly reduce her risk of developing oral diseases and
        spreading decay-causing bacteria to her baby. Moreover, some
        evidence suggests that women with periodontal disease during
        pregnancy could be at greater risk for poor birth outcomes,
        such as preeclampsia, pre-term birth, and low-birth weight.
        Furthermore, a woman's oral health during pregnancy is a good
        predictor of her newborn's oral health, and since mothers can
        unintentionally spread oral bacteria to their babies, putting
        their children at higher risk for tooth decay, prevention
        efforts should happen even before children are born, as a
        matter of pre-pregnancy health and prenatal care during
        pregnancy.
            (14) In the United States, death reporting and analysis is
        a State function rather than a Federal process. States report
        all deaths--including maternal deaths--on a semi-voluntary
        basis, without standardization across States. While the Centers
        for Disease Control and Prevention has the capacity and system
        for collecting death-related data based on death certificates,
        these data are not sufficiently reported by States in an
        organized and standard format across States such that the
        Centers for Disease Control and Prevention is able to identify
        causes of maternal death and best practices for the prevention
        of such death.
            (15) Vital statistics systems often underestimate maternal
        mortality and are insufficient data sources from which to
        derive a full scope of medical and social determinant factors
        contributing to maternal deaths, such as intimate partner
        violence. While the addition of pregnancy checkboxes on death
        certificates since 2003 have likely improved States' abilities
        to identify pregnancy-related deaths, they are not generally
        completed by obstetric providers or persons trained to
        recognize pregnancy-related mortality. Thus, these vital forms
        may be missing information or may capture inconsistent data.
        Due to varying maternal mortality-related analyses, lack of
        reliability, and granularity in data, current maternal
        mortality informatics do not fully encapsulate the myriad
        medical and socially determinant factors that contribute to
        such high maternal mortality rates within the United States
        compared to other developed nations. Lack of standardization of
        data and data sharing across States and between Federal
        entities, health networks, and research institutions keep the
        Nation in the dark about ways to prevent maternal deaths.
            (16) Having reliable and valid State data aggregated at the
        Federal level are critical to the Nation's ability to quell
        surges in maternal death and imperative for researchers to
        identify long-lasting interventions.
            (17) Leaders in maternal wellness highly recommend that
        maternal deaths and cases of maternal morbidity, including
        complications that result in chronic illness and future
        increased risk of death, be investigated at the State level
        first, and that standardized, streamlined, de-identified data
        regarding maternal deaths be sent annually to the Centers for
        Disease Control and Prevention. Such data standardization and
        collection would be similar in operation and effect to the
        National Program of Cancer Registries of the Centers for
        Disease Control and Prevention and akin to the Confidential
        Enquiry in Maternal Deaths Programme in the United Kingdom.
        Such a maternal mortalities and morbidities registry and
        surveillance system would help providers, academicians,
        lawmakers, and the public to address questions concerning the
        types of, causes of, and best practices to thwart, maternal
        mortality and morbidity.
            (18) The United Nations' Millennium Development Goal 5a
        aimed to reduce by 75 percent, between 1990 and 2015, the
        maternal mortality rate, yet this metric has not been achieved.
        In fact, the maternal mortality rate in the United States has
        been estimated to have more than doubled between 2000 and 2014.
            (19) The United States has no comparable, coordinated
        Federal process by which to review cases of maternal mortality,
        systems failures, or best practices. The majority of States
        have active Maternal Mortality Review Committees (referred to
        in this section as ``MMRC''), which help leverage work to
        impact maternal wellness. For example, the State of California
        has worked extensively with their State health departments,
        health and hospital systems, and research collaborative
        organizations, including the California Maternal Quality Care
        Collaborative and the Alliance for Innovation on Maternal
        Health, to establish MMRCs, wherein such State has determined
        the most prevalent causes of maternal mortality and recorded
        and shared data with providers and researchers, who have
        developed and implemented safety bundles and care protocols
        related to preeclampsia, maternal hemorrhage, peripartum
        cardiomyopathy, and the like. In this way, the State of
        California has been able to leverage its maternal mortality
        review board system, generate data, and apply those data to
        effect changes in maternal care-related protocol.
            (20) Hospitals and health systems across the United States
        lack standardization of emergency obstetric protocols before,
        during, and after delivery. Consequently, many providers are
        delayed in recognizing critical signs indicating maternal
        distress that quickly escalate into fatal or near-fatal
        incidences. Moreover, any attempt to address an obstetric
        emergency that does not consider both clinical and public
        health approaches falls woefully under the mark of excellent
        care delivery. State-based perinatal quality collaboratives, or
        entities participating in the Alliance for Innovation on
        Maternal Health (AIM), have formed obstetric protocols, tool
        kits, and other resources to improve system care and response
        as they relate to maternal complications and warning signs for
        such conditions as maternal hemorrhage, hypertension, and
        preeclampsia. These perinatal quality collaboratives serve an
        important role in providing infrastructure that supports
        quality improvement efforts addressing obstetric care and
        outcomes. State-based perinatal quality collaboratives partner
        with hospitals, physicians, nurses, midwives, patients, public
        health, and other stakeholders to provide opportunities for
        collaborative learning, rapid response data, and quality
        improvement science support to achieve systems-level change.
            (21) The Centers for Disease Control and Prevention reports
        that 22 percent of deaths occurred during pregnancy, 25 percent
        occurred on the day of delivery or within 7 days after the day
        of delivery, and 53 percent occurred between 7 days and 1 year
        after the day of delivery. Yet, for women eligible for the
        Medicaid program on the basis of pregnancy in States without
        Medicaid postpartum extension, such Medicaid coverage lapses at
        the end of the month on which the 60th postpartum day lands.
            (22) The experience of serious traumatic events, such as
        being exposed to domestic violence, substance use disorder, or
        pervasive and systematic racism, can over-activate the body's
        stress-response system. Known as toxic stress, the repetition
        of high-doses of cortisol to the brain, can harm healthy
        neurological development and other body systems, which can have
        cascading physical and mental health consequences, as
        documented in the Adverse Childhood Experiences study of the
        Centers for Disease Control and Prevention.
            (23) A growing body of evidence-based research has shown
        the correlation between the stress associated with systematic
        racism and one's birthing outcomes. The undue stress of sex and
        race discrimination paired with institutional racism has been
        demonstrated to contribute to a higher risk of maternal
        mortality, irrespective of one's gestational age, maternal age,
        socioeconomic status, educational level, geographic region, or
        individual-level health risk factors, including poverty,
        limited access to prenatal care, and poor physical and mental
        health (although these are not nominal factors). Black women
        remain the most at risk for pregnancy-associated or pregnancy-
        related causes of death. When it comes to preeclampsia, for
        example, for which obesity is a risk factor, Black women of
        normal weight remain at a higher at risk of dying during the
        perinatal period compared to non-Black obese women.
            (24) The rising maternal mortality rate in the United
        States is driven predominantly by the disproportionately high
        rates of Black maternal mortality.
            (25) Compared to women from other racial and ethnic
        demographics, Black women across the socioeconomic spectrum
        experience prolonged, unrelenting stress related to systematic
        racial and gender discrimination, contributing to higher rates
        of maternal mortality, giving birth to low-weight babies, and
        experiencing pre-term birth. Racism is a risk-factor for these
        aforementioned experiences. This cumulative stress, called
        weathering, often extends across the life course and is
        situated in everyday spaces where Black women establish
        livelihood. Systematic racism, structural barriers, lack of
        access to quality maternal health care, lack of access to
        nutritious food, and social determinants of health exacerbate
        Black women's likelihood to experience poor or fatal birthing
        outcomes, but do not fully account for the great disparity.
            (26) Black women are twice as likely to experience
        postpartum depression, and disproportionately higher rates of
        preeclampsia compared to White women.
            (27) Racism is deeply ingrained in United States systems,
        including in health care delivery systems between patients and
        providers, often resulting in disparate treatment for pain,
        irreverence for cultural norms with respect to health, and
        dismissiveness. However, the provider pool is not primed with
        many people of color, nor are providers (whether maternity care
        clinicians or maternity care support personnel) consistently
        required to undergo implicit bias, cultural competency,
        respectful care practices, or empathy training on a consistent,
        on-going basis.
            (28) Women are not the only people who can become pregnant
        or give birth. Nonbinary, transgender, and gender-expansive
        people can also become pregnant. The terms ``birthing people''
        or ``birthing persons'' are also used to describe pregnant or
        postpartum people in a way that is inclusive of individuals who
        experience gender beyond the binary.
            (29) Substance misuse among pregnant women, including the
        use of substances that are illegal or criminalized, misuse of
        prescribed medications, and binge drinking, has increased year
        after year for the past decade. Pregnant people with Substance
        Use Disorder, particularly those with opioids, amphetamines,
        and cocaine use disorders, are at greater risk of severe
        maternal morbidity, including conditions such as eclampsia,
        heart attack or failure, and sepsis.

SEC. 3. IMPROVING FEDERAL EFFORTS WITH RESPECT TO PREVENTION OF
              MATERNAL MORTALITY.

    (a) Funding for State-Based Perinatal Quality Collaboratives
Development and Sustainability.--
            (1) In general.--Not later than one year after the date of
        enactment of this Act, the Secretary of Health and Human
        Services (referred to in this subsection as the ``Secretary''),
        acting through the Division of Reproductive Health of the
        Centers for Disease Control and Prevention, shall establish a
        grant program to be known as the State-Based Perinatal Quality
        Collaborative grant program under which the Secretary awards
        grants to eligible entities for the purpose of development and
        sustainability of perinatal quality collaboratives in every
        State, the District of Columbia, and eligible territories, in
        order to measurably improve perinatal care and perinatal health
        outcomes for pregnant and postpartum women and their infants.
            (2) Grant amounts.--Grants awarded under this subsection
        shall be in amounts not to exceed $250,000 per year, for the
        duration of the grant period.
            (3) State-based perinatal quality collaborative defined.--
        For purposes of this subsection, the term ``State-based
        perinatal quality collaborative'' means a network of teams
        that--
                    (A) is multidisciplinary in nature and includes the
                full range of perinatal and maternity care providers;
                    (B) works to improve measurable outcomes for
                maternal and infant health by advancing evidence-
                informed clinical practices using quality improvement
                principles;
                    (C) works with hospital-based or outpatient
                facility-based clinical teams, experts, and
                stakeholders, including patients and families, to
                spread best practices and optimize resources to improve
                perinatal care and outcomes;
                    (D) employs strategies that include the use of the
                collaborative learning model to provide opportunities
                for hospitals and clinical teams to collaborate on
                improvement strategies, rapid-response data to provide
                timely feedback to hospital and other clinical teams to
                track progress, and quality improvement science to
                provide support and coaching to hospital and clinical
                teams;
                    (E) has the goal of improving population-level
                outcomes in maternal and infant health; and
                    (F) has the goal of improving outcomes of all
                birthing people, through the coordination, integration,
                and collaboration across birth settings.
            (4) Authorization of appropriations.--For purposes of
        carrying out this subsection, there is authorized to be
        appropriated $35,000,000 per year for each of fiscal years 2026
        through 2030.
    (b) Expansion of Medicaid and CHIP Coverage for Pregnant and
Postpartum Women.--
            (1) Requiring coverage of oral health services for pregnant
        and postpartum women.--
                    (A) Medicaid.--Section 1905 of the Social Security
                Act (42 U.S.C. 1396d) is amended--
                            (i) in subsection (a)(4)--
                                    (I) by striking ``; and (D)'' and
                                inserting ``; (D)'';
                                    (II) by striking ``; and (E)'' and
                                inserting ``; (E)'';
                                    (III) by striking ``; and (F)'' and
                                inserting ``; (F)''; and
                                    (IV) by striking the semicolon at
                                the end and inserting ``; and (G) oral
                                health services for pregnant and
                                postpartum women (as defined in
                                subsection (jj));''; and
                            (ii) by adding at the end the following new
                        subsection:
    ``(jj) Oral Health Services for Pregnant and Postpartum Women.--
            ``(1) In general.--For purposes of this title, the term
        `oral health services for pregnant and postpartum women' means
        dental services necessary to prevent disease and promote oral
        health, restore oral structures to health and function, and
        treat emergency conditions that are furnished to a woman during
        pregnancy (or during the 1-year period beginning on the last
        day of the pregnancy).
            ``(2) Coverage requirements.--To satisfy the requirement to
        provide oral health services for pregnant and postpartum women,
        a State shall, at a minimum, provide coverage for preventive,
        diagnostic, periodontal, and restorative care consistent with
        recommendations for perinatal oral health care and dental care
        during pregnancy from the American Academy of Pediatric
        Dentistry and the American College of Obstetricians and
        Gynecologists.''.
                    (B) CHIP.--Section 2103(c)(6) of the Social
                Security Act (42 U.S.C. 1397cc(c)(6)) is amended--
                            (i) in subparagraph (A)--
                                    (I) by inserting ``or a targeted
                                low-income pregnant woman'' after
                                ``targeted low-income child''; and
                                    (II) by inserting ``, and, in the
                                case of a targeted low-income child who
                                is pregnant or a targeted low-income
                                pregnant woman, satisfy the coverage
                                requirements specified in section
                                1905(jj)'' after ``emergency
                                conditions''; and
                            (ii) in subparagraph (B), by inserting
                        ``(but only if, in the case of a targeted low-
                        income child who is pregnant or a targeted low-
                        income pregnant woman, the benchmark dental
                        benefit package satisfies the coverage
                        requirements specified in section 1905(jj))''
                        after ``subparagraph (C)''.
            (2) Requiring 12-month continuous coverage of full benefits
        for pregnant and postpartum individuals under medicaid and
        chip.--
                    (A) Medicaid.--Section 1902 of the Social Security
                Act (42 U.S.C. 1396a) is amended--
                            (i) in subsection (a)--
                            (ii) in paragraph (86), by striking ``and''
                        at the end;
                            (iii) in paragraph (87), by striking the
                        period at the end and inserting ``; and''; and
                            (iv) by inserting after paragraph (87) the
                        following new paragraph:
            ``(88) provide that the State plan is in compliance with
        subsection (e)(16).''; and
                            (v) in subsection (e)(16)--
                                    (I) in subparagraph (A), by
                                striking ``At the option of the State,
                                the State plan (or waiver of such State
                                plan) may provide'' and inserting ``A
                                State plan (or waiver of such State
                                plan) shall provide'';
                                    (II) in subparagraph (B), in the
                                matter preceding clause (i), by
                                striking ``by a State making an
                                election under this paragraph'' and
                                inserting ``under a State plan (or a
                                waiver of such State plan)''; and
                                    (III) by striking subparagraph (C).
                    (B) CHIP.--
                            (i) In general.--Section 2107(e)(1)(J) of
                        the Social Security Act (42 U.S.C.
                        1397gg(e)(1)(J)), as inserted by section 9822
                        of the American Rescue Plan Act of 2021 (Public
                        Law 117-2), is amended to read as follows:
                    ``(J) Paragraphs (5) and (16) of section 1902(e)
                (relating to the requirement to provide medical
                assistance under the State plan or waiver consisting of
                full benefits during pregnancy and throughout the 12-
                month postpartum period under title XIX).''.
                            (ii) Conforming amendment.--Section
                        2112(d)(2)(A) of the Social Security Act (42
                        U.S.C. 1397ll(d)(2)(A)) is amended by striking
                        ``the month in which the 60-day period'' and
                        all that follows through ``pursuant to section
                        2107(e)(1),''.
            (3) Maintenance of effort.--
                    (A) Medicaid.--Section 1902(l) of the Social
                Security Act (42 U.S.C. 1396a(l)) is amended by adding
                at the end the following new paragraph:
    ``(5) During the period that begins on the date of enactment of
this paragraph and ends on the date that is 5 years after such date of
enactment, as a condition for receiving any Federal payments under
section 1903(a) for calendar quarters occurring during such period, a
State shall not have in effect, with respect to women who are eligible
for medical assistance under the State plan or under a waiver of such
plan on the basis of being pregnant or having been pregnant,
eligibility standards, methodologies, or procedures under the State
plan or waiver that are more restrictive than the eligibility
standards, methodologies, or procedures, respectively, under such plan
or waiver that are in effect on the date of enactment of this
paragraph.''.
                    (B) CHIP.--Section 2105(d) of the Social Security
                Act (42 U.S.C. 1397ee(d)) is amended by adding at the
                end the following new paragraph:
            ``(4) In eligibility standards for targeted low-income
        pregnant women.--During the period that begins on the date of
        enactment of this paragraph and ends on the date that is 5
        years after such date of enactment, as a condition of receiving
        payments under subsection (a) and section 1903(a), a State that
        elects to provide assistance to women on the basis of being
        pregnant (including pregnancy-related assistance provided to
        targeted low-income pregnant women (as defined in section
        2112(d)), pregnancy-related assistance provided to women who
        are eligible for such assistance through application of section
        1902(v)(4)(A)(i) under section 2107(e)(1), or any other
        assistance under the State child health plan (or a waiver of
        such plan) which is provided to women on the basis of being
        pregnant) shall not have in effect, with respect to such women,
        eligibility standards, methodologies, or procedures under such
        plan (or waiver) that are more restrictive than the eligibility
        standards, methodologies, or procedures, respectively, under
        such plan (or waiver) that are in effect on the date of
        enactment of this paragraph.''.
            (4) Information on benefits.--The Secretary of Health and
        Human Services shall make publicly available on the internet
        website of the Department of Health and Human Services,
        information regarding benefits available to pregnant and
        postpartum women and under the Medicaid program and the
        Children's Health Insurance Program, including information on--
                    (A) benefits that States are required to provide to
                pregnant and postpartum women under such programs;
                    (B) optional benefits that States may provide to
                pregnant and postpartum women under such programs; and
                    (C) the availability of different kinds of benefits
                for pregnant and postpartum women, including oral
                health and mental health benefits and breastfeeding
                services and supplies, under such programs.
            (5) Federal funding for cost of extended medicaid and chip
        coverage for postpartum women.--
                    (A) Medicaid.--Section 1905 of the Social Security
                Act (42 U.S.C. 1396d), as amended by paragraph (1), is
                further amended by adding at the end the following:
    ``(kk) Increased FMAP for Extended Medical Assistance for
Postpartum Individuals.--
            ``(1) In general.--Notwithstanding subsection (b), the
        Federal medical assistance percentage for a State, with respect
        to amounts expended by such State for medical assistance for an
        individual who is eligible for such assistance on the basis of
        being pregnant or having been pregnant that is provided during
        the 305-day period that begins on the 60th day after the last
        day of the individual's pregnancy (including any such
        assistance provided during the month in which such period
        ends), shall be equal to--
                    ``(A) during the first 20-quarter period for which
                this subsection is in effect with respect to a State,
                100 percent; and
                    ``(B) with respect to a State, during each quarter
                thereafter, 90 percent.
            ``(2) Exclusion from territorial caps.--Any payment made to
        a territory for expenditures for medical assistance for an
        individual described in paragraph (1) that is subject to the
        Federal medical assistance percentage specified under paragraph
        (1) shall not be taken into account for purposes of applying
        payment limits under subsections (f) and (g) of section
        1108.''.
                    (B) CHIP.--Section 2105(c) of the Social Security
                Act (42 U.S.C. 1397ee(c)) is amended by adding at the
                end the following new paragraph:
            ``(13) Enhanced payment for extended assistance provided to
        pregnant women.--Notwithstanding subsection (b), the enhanced
        FMAP, with respect to payments under subsection (a) for
        expenditures under the State child health plan (or a waiver of
        such plan) for assistance provided under the plan (or waiver)
        to a woman who is eligible for such assistance on the basis of
        being pregnant (including pregnancy-related assistance provided
        to a targeted low-income pregnant woman (as defined in section
        2112(d)), pregnancy-related assistance provided to a woman who
        is eligible for such assistance through application of section
        1902(v)(4)(A)(i) under section 2107(e)(1), or any other
        assistance under the plan (or waiver) provided to a woman who
        is eligible for such assistance on the basis of being pregnant)
        during the 305-day period that begins on the 60th day after the
        last day of her pregnancy (including any such assistance
        provided during the month in which such period ends), shall be
        equal to--
                    ``(A) during the first 20-quarter period for which
                this subsection is in effect with respect to a State,
                100 percent; and
                    ``(B) with respect to a State, during each quarter
                thereafter, 90 percent.''.
            (6) Guidance on state options for medicaid coverage of
        doula services.--Not later than 1 year after the date of the
        enactment of this Act, the Secretary of Health and Human
        Services shall issue guidance for the States concerning options
        for Medicaid coverage and payment for support services provided
        by doulas.
            (7) Enhanced fmap for rural obstetric and gynecological
        services.--Section 1905 of the Social Security Act (42 U.S.C.
        1396d), as amended by paragraphs (1) and (5), is further
        amended--
                    (A) in subsection (b), by striking ``and (ii)'' and
                inserting ``(ii), (jj), (kk), and (ll)''; and
                    (B) by adding at the end the following new
                subsection:
    ``(ll) Increased FMAP for Medical Assistance for Obstetric and
Gynecological Services Furnished at Rural Hospitals.--
            ``(1) In general.--Notwithstanding subsection (b), the
        Federal medical assistance percentage for a State, with respect
        to amounts expended by such State for medical assistance for
        obstetric or gynecological services that are furnished in a
        hospital that is located in a rural area (as defined for
        purposes of section 1886) shall be equal to 90 percent for each
        calendar quarter beginning with the first calendar quarter
        during which this subsection is in effect.
            ``(2) Exclusion from territorial caps.--Any payment made to
        a territory for expenditures for medical assistance described
        in paragraph (1) that is subject to the Federal medical
        assistance percentage specified under paragraph (1) shall not
        be taken into account for purposes of applying payment limits
        under subsections (f) and (g) of section 1108.''.
            (8) Effective dates.--
                    (A) In general.--Subject to subparagraphs (B) and
                (C)--
                            (i) the amendments made by paragraphs (1),
                        (2), and (5) shall take effect on the first day
                        of the first calendar quarter that begins on or
                        after the date that is 1 year after the date of
                        enactment of this Act;
                            (ii) the amendments made by paragraph (3)
                        shall take effect on the date of enactment of
                        this Act; and
                            (iii) the amendments made by paragraph (7)
                        shall take effect on the first day of the first
                        calendar quarter that begins on or after the
                        date of enactment of this Act.
                    (B) Exception for state legislation.--In the case
                of a State plan under title XIX of the Social Security
                Act or a State child health plan under title XXI of
                such Act that the Secretary of Health and Human
                Services determines requires State legislation in order
                for the respective plan to meet any requirement imposed
                by amendments made by this subsection, the respective
                plan shall not be regarded as failing to comply with
                the requirements of such title solely on the basis of
                its failure to meet such an additional requirement
                before the first day of the first calendar quarter
                beginning after the close of the first regular session
                of the State legislature that begins after the date of
                enactment of this Act. For purposes of the previous
                sentence, in the case of a State that has a 2-year
                legislative session, each year of the session shall be
                considered to be a separate regular session of the
                State legislature.
                    (C) State option for earlier effective date.--A
                State may elect to have subsection (e)(16) of section
                1902 of the Social Security Act (42 U.S.C. 1396a) and
                subparagraph (J) of section 2107(e)(1) of the Social
                Security Act (42 U.S.C. 1397gg(e)(1)), as amended by
                paragraph (2), and subsection (kk) of section 1905 of
                the Social Security Act (42 U.S.C. 1396d) and paragraph
                (13) of section 2105(c) of the Social Security Act (42
                U.S.C. 1397ee(c)), as added by paragraph (5), take
                effect with respect to the State on the first day of
                any fiscal quarter that begins before the date
                described in subparagraph (A) and apply to amounts
                payable to the State for expenditures for medical
                assistance, child health assistance, or pregnancy-
                related assistance to pregnant or postpartum
                individuals furnished on or after such day.
    (c) Regional Centers of Excellence.--Part P of title III of the
Public Health Service Act (42 U.S.C. 280g et seq.) is amended by adding
at the end the following:

``SEC. 399V-8. REGIONAL CENTERS OF EXCELLENCE ADDRESSING IMPLICIT BIAS
              AND CULTURAL COMPETENCY IN PATIENT-PROVIDER INTERACTIONS
              EDUCATION.

    ``(a) In General.--Not later than one year after the date of
enactment of this section, the Secretary, in consultation with such
other agency heads as the Secretary determines appropriate, shall award
cooperative agreements for the establishment or support of regional
centers of excellence addressing implicit bias, cultural competency,
and respectful care practices in patient-provider interactions
education for the purpose of enhancing and improving how health care
professionals are educated in implicit bias and delivering culturally
competent health care.
    ``(b) Eligibility.--To be eligible to receive a cooperative
agreement under subsection (a), an entity shall--
            ``(1) be a public or other nonprofit entity specified by
        the Secretary that provides educational and training
        opportunities for students and health care professionals, which
        may be a health system, teaching hospital, community health
        center, medical school, school of public health, school of
        nursing, dental school, social work school, school of
        professional psychology, or any other health professional
        school or program at an institution of higher education (as
        defined in section 101 of the Higher Education Act of 1965)
        focused on the prevention, treatment, or recovery of health
        conditions that contribute to maternal mortality and the
        prevention of maternal mortality and severe maternal morbidity;
            ``(2) demonstrate community engagement and participation,
        such as through partnerships with home visiting and case
        management programs or community-based organizations serving
        minority populations;
            ``(3) demonstrate engagement with groups engaged in the
        implementation of health care professional training in implicit
        bias and delivering culturally competent care, such as
        departments of public health, perinatal quality collaboratives,
        hospital systems, and health care professional groups, in order
        to obtain input on resources needed for effective
        implementation strategies; and
            ``(4) provide to the Secretary such information, at such
        time and in such manner, as the Secretary may require.
    ``(c) Diversity.--In awarding a cooperative agreement under
subsection (a), the Secretary shall take into account any regional
differences among eligible entities and make an effort to ensure
geographic diversity among award recipients.
    ``(d) Dissemination of Information.--
            ``(1) Public availability.--The Secretary shall make
        publicly available on the internet website of the Department of
        Health and Human Services information submitted to the
        Secretary under subsection (b)(3).
            ``(2) Evaluation.--The Secretary shall evaluate each
        regional center of excellence established or supported pursuant
        to subsection (a) and disseminate the findings resulting from
        each such evaluation to the appropriate public and private
        entities.
            ``(3) Distribution.--The Secretary shall share evaluations
        and overall findings with State departments of health and other
        relevant State level offices to inform State and local best
        practices.
    ``(e) Maternal Mortality Defined.--In this section, the term
`maternal mortality' means death of a woman that occurs during
pregnancy or within the one-year period following the end of such
pregnancy.
    ``(f) Authorization of Appropriations.--For purposes of carrying
out this section, there is authorized to be appropriated $5,000,000 for
each of fiscal years 2026 through 2030.''.
    (d) Special Supplemental Nutrition Program for Women, Infants, and
Children.--Section 17(d)(3)(A)(ii) of the Child Nutrition Act of 1966
(42 U.S.C. 1786(d)(3)(A)(ii)) is amended--
            (1) by striking the clause designation and heading and all
        that follows through ``A State'' and inserting the following:
                            ``(ii) Women.--
                                    ``(I) Breastfeeding women.--A
                                State'';
            (2) in subclause (I) (as so designated), by striking ``1
        year'' and all that follows through ``earlier'' and inserting
        ``2 years postpartum''; and
            (3) by adding at the end the following:
                                    ``(II) Postpartum women.--A State
                                may elect to certify a postpartum woman
                                for a period of 2 years.''.
    (e) Definition of Maternal Mortality.--In this section, the term
``maternal mortality'' means death of a woman that occurs during
pregnancy or within the one-year period following the end of such
pregnancy.

SEC. 4. FULL SPECTRUM DOULA WORKFORCE.

    (a) In General.--The Secretary of Health and Human Services shall
establish and implement a program to award grants or contracts to
health professions schools, schools of public health, academic health
centers, State or local governments, territories, Indian Tribes and
Tribal organizations, Urban Indian organizations, Native Hawaiian
organizations, community-based organizations, or other appropriate
public or private nonprofit entities (or consortia of any such
entities, including entities promoting multidisciplinary approaches),
to establish or expand programs to grow and diversify the doula
workforce, including through improving the capacity and supply of
health care providers.
    (b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
            (1) Establishing programs that provide education and
        training to individuals seeking appropriate training or
        certification as full spectrum doulas.
            (2) Expanding the capacity of existing programs described
        in paragraph (1), for the purpose of increasing the number of
        students enrolled in such programs, including by awarding
        scholarships for students who agree to work in underserved
        communities after receiving such education and training.
            (3) Developing and implementing strategies to recruit and
        retain students from underserved communities, particularly from
        demographic groups experiencing high rates of maternal
        mortality and severe maternal morbidity, including racial and
        ethnic minority groups, into programs described in paragraphs
        (1) and (2).
    (c) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2026, out of any money in
the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, for carrying out this section.

SEC. 5. GRANTS FOR RURAL OBSTETRIC MOBILE HEALTH UNITS.

    Part B of title III of the Public Health Service Act (42 U.S.C. 243
et seq.) is amended by adding at the end the following:

``SEC. 320C. GRANTS FOR RURAL OBSTETRIC MOBILE HEALTH UNITS.

    ``(a) In General.--The Secretary, acting through the Administrator
of the Health Resources and Services Administration (referred to in
this section as the `Secretary'), shall establish a pilot program under
which the Secretary shall make grants to States--
            ``(1) to purchase and equip rural mobile health units for
        the purpose of providing pre-conception, pregnancy, postpartum,
        and obstetric emergency services in rural and underserved
        communities;
            ``(2) to train providers including obstetrician-
        gynecologists, certified nurse-midwives, nurse practitioners,
        nurses, and midwives to operate and provide obstetric services,
        including training and planning for obstetric emergencies, in
        such mobile health units; and
            ``(3) to address access issues, including social
        determinants of health and wrap-around clinical and community
        services including nutrition, housing, lactation services, and
        transportation support and referrals.
    ``(b) No Sharing of Data With Law Enforcement.--As a condition of
receiving a grant under this section, a State shall submit to the
Secretary an assurance that the State will not make available to
Federal or State law enforcement any personally identifiable
information regarding any pregnant or postpartum individual collected
pursuant to such grant.
    ``(c) Grant Duration.--The period of a grant under this section
shall not exceed 5 years.
    ``(d) Implementing and Reporting.--
            ``(1) In general.--States that receive pilot grants under
        this section shall be responsible for--
                    ``(A) implementing the program funded by the pilot
                grants; and
                    ``(B) not later than 3 years after the date of
                enactment of this Act, and 6 years after the date of
                enactment of this Act, submitting a report containing
                the results of such program to the Secretary,
                including--
                            ``(i) relevant information and relevant
                        quantitative indicators of the programs'
                        success in improving the standard of care and
                        maternal health outcomes for individuals in
                        rural and underserved communities seen for pre-
                        conception, pregnancy, or postpartum visits in
                        the rural mobile health units, stratified by
                        the categories of data specified in paragraph
                        (2);
                            ``(ii) relevant qualitative evaluations
                        from individuals receiving pre-conception,
                        pregnant, or postpartum care from rural mobile
                        health units, including measures of patient-
                        reported experience of care and measures of
                        patient-reported issues with access to care
                        without the rural mobile health unit pilot; and
                            ``(iii) strategies to sustain such programs
                        beyond the duration of the grant and expand
                        such programs to other rural and underserved
                        communities.
            ``(2) Categories of data.--The categories of data specified
        in this paragraph are the following:
                    ``(A) Race, ethnicity, sex, gender, gender
                identity, primary language, age, geography, disability
                status, and insurance status.
                    ``(B) Number of visits provided for preconception,
                prenatal, or postpartum care.
                    ``(C) Number of repeat visits provided for
                preconception, prenatal, or postpartum care.
                    ``(D) Number of screenings or tests provided for
                smoking, substance use, hypertension, sexually
                transmitted diseases, diabetes, HIV, depression,
                intimate partner violence, Pap smears, and pregnancy.
            ``(3) Data privacy protection.--The reports referred to in
        paragraph (1)(B) shall not contain any personally identifiable
        information regarding any pregnant or postpartum individual.
    ``(e) Evaluation.--The Secretary shall conduct an evaluation of the
pilot program under this section to determine the impact of the pilot
program with respect to--
            ``(1) the effectiveness of the grants awarded under this
        section to improve maternal health outcomes in rural and
        underserved communities, with data stratified by race,
        ethnicity, primary language, socioeconomic status, geography,
        insurance type, and other factors as the Secretary determines
        appropriate;
            ``(2) spending on maternity care by States participating in
        the pilot program;
            ``(3) to the extent practicable, qualitative, and
        quantitative measures of patient experience; and
            ``(4) any other areas of assessment that the Secretary
        determines relevant.
    ``(f) Report.--Not later than one year after the completion of the
pilot program under this section, the Secretary shall submit to the
Congress, and make publicly available, a report containing--
            ``(1) the results of any evaluation conducted under
        subsection (e); and
            ``(2) a recommendation regarding whether the pilot program
        should be continued after fiscal year 2030 and expanded on a
        national basis.
    ``(g) Authorization of Appropriations.--There is authorized to be
appropriated to the Secretary to carry out this section $10,000,000 for
each of fiscal years 2026 through 2030.''.

SEC. 6. REQUIRING NOTIFICATION OF IMPENDING HOSPITAL OBSTETRIC UNIT
              CLOSURE.

    Section 1866(a)(1) of the Social Security Act (42 U.S.C.
1395cc(a)(1)) is amended--
            (1) in subparagraph (X), by striking ``and'' at the end;
            (2) in subparagraph (Y)(ii)(V), by striking the period and
        inserting ``, and''; and
            (3) by inserting after subparagraph (Y) the following new
        subparagraph:
            ``(Z) beginning 180 days after the date of the enactment of
        this subparagraph, in the case of a hospital, not less than 90
        days prior to the closure of any obstetric unit of the
        hospital, to submit to the Secretary a notification which shall
        include--
                    ``(i) a report analyzing the impact the closure
                will have on the community;
                    ``(ii) steps the hospital will take to identify
                other health care providers that can alleviate any
                service gaps as a result of the closure; and
                    ``(iii) any additional information as may be
                required by the Secretary.''.

SEC. 7. REPORT ON MATERNAL HEALTH NEEDS.

    (a) In General.--Not later than 24 months after the date of
enactment of this Act, the Secretary of Health and Human Services shall
prepare, and submit to the Congress, a report on--
            (1) where the maternal health needs are greatest in the
        United States; and
            (2) the Federal expenditures made to address such needs.
    (b) Period Covered.--The report under subsection (a) shall cover
the period of 2000 through 2024.
    (c) Contents.--The report under subsection (a) shall include
analysis of the following:
            (1) How Federal funds provided to States for maternal
        health were distributed across regions, States, and localities
        or counties.
            (2) Barriers to applying for and receiving Federal funds
        for maternal health, including with respect to initial
        applications--
                    (A) requirements for submission in partnership with
                other entities; and
                    (B) stringent network requirements.
            (3) Why applicants did not receive funding, including
        limited availability of funds, the strength of the respective
        applications, and failure to adhere to requirements.
    (d) Disaggregation of Data.--The report under subsection (a) shall
disaggregate data on mothers served by race, ethnicity, insurance
status, and language spoken.

SEC. 8. INCREASING EXCISE TAXES ON CIGARETTES AND ESTABLISHING EXCISE
              TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX RATES.

    (a) Tax Parity for Roll-Your-Own Tobacco.--Section 5701(g) of the
Internal Revenue Code of 1986 is amended by striking ``$24.78'' and
inserting ``$49.56''.
    (b) Tax Parity for Pipe Tobacco.--Section 5701(f) of the Internal
Revenue Code of 1986 is amended by striking ``$2.8311 cents'' and
inserting ``$49.56''.
    (c) Tax Parity for Smokeless Tobacco.--
            (1) Section 5701(e) of the Internal Revenue Code of 1986 is
        amended--
                    (A) in paragraph (1), by striking ``$1.51'' and
                inserting ``$26.84'';
                    (B) in paragraph (2), by striking ``50.33 cents''
                and inserting ``$10.74''; and
                    (C) by adding at the end the following:
            ``(3) Smokeless tobacco sold in discrete single-use
        units.--On discrete single-use units, $100.66 per thousand.''.
            (2) Section 5702(m) of such Code is amended--
                    (A) in paragraph (1), by striking ``or chewing
                tobacco'' and inserting ``, chewing tobacco, or
                discrete single-use unit'';
                    (B) in paragraphs (2) and (3), by inserting ``that
                is not a discrete single-use unit'' before the period
                in each such paragraph; and
                    (C) by adding at the end the following:
            ``(4) Discrete single-use unit.--The term `discrete single-
        use unit' means any product containing, made from, or derived
        from tobacco or nicotine that--
                    ``(A) is not intended to be smoked; and
                    ``(B) is in the form of a lozenge, tablet, pill,
                pouch, dissolvable strip, or other discrete single-use
                or single-dose unit.''.
    (d) Tax Parity for Small Cigars.--Paragraph (1) of section 5701(a)
of the Internal Revenue Code of 1986 is amended by striking ``$50.33''
and inserting ``$100.66''.
    (e) Tax Parity for Large Cigars.--
            (1) In general.--Paragraph (2) of section 5701(a) of the
        Internal Revenue Code of 1986 is amended by striking ``52.75
        percent'' and all that follows through the period and inserting
        the following: ``$49.56 per pound and a proportionate tax at
        the like rate on all fractional parts of a pound but not less
        than 10.066 cents per cigar.''.
            (2) Guidance.--The Secretary of the Treasury, or the
        Secretary's delegate, may issue guidance regarding the
        appropriate method for determining the weight of large cigars
        for purposes of calculating the applicable tax under section
        5701(a)(2) of the Internal Revenue Code of 1986.
            (3) Conforming amendment.--Section 5702 of such Code is
        amended by striking subsection (l).
    (f) Tax Parity for Roll-Your-Own Tobacco and Certain Processed
Tobacco.--Subsection (o) of section 5702 of the Internal Revenue Code
of 1986 is amended by inserting ``, and includes processed tobacco that
is removed for delivery or delivered to a person other than a person
with a permit provided under section 5713, but does not include
removals of processed tobacco for exportation'' after ``wrappers
thereof''.
    (g) Clarifying Tax Rate for Other Tobacco Products.--
            (1) In general.--Section 5701 of the Internal Revenue Code
        of 1986 is amended by adding at the end the following new
        subsection:
    ``(i) Other Tobacco Products.--Any product not otherwise described
under this section that has been determined to be a tobacco product by
the Food and Drug Administration through its authorities under the
Family Smoking Prevention and Tobacco Control Act shall be taxed at a
level of tax equivalent to the tax rate for cigarettes on an estimated
per use basis as determined by the Secretary.''.
            (2) Establishing per use basis.--For purposes of section
        5701(i) of the Internal Revenue Code of 1986, not later than 12
        months after the later of the date of the enactment of this Act
        or the date that a product has been determined to be a tobacco
        product by the Food and Drug Administration, the Secretary of
        the Treasury (or the Secretary of the Treasury's delegate)
        shall issue final regulations establishing the level of tax for
        such product that is equivalent to the tax rate for cigarettes
        on an estimated per use basis.
    (h) Clarifying Definition of Tobacco Products.--
            (1) In general.--Subsection (c) of section 5702 of the
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(c) Tobacco Products.--The term `tobacco products' means--
            ``(1) cigars, cigarettes, smokeless tobacco, pipe tobacco,
        and roll-your-own tobacco, and
            ``(2) any other product subject to tax pursuant to section
        5701(i).''.
            (2) Conforming amendments.--Subsection (d) of section 5702
        of such Code is amended by striking ``cigars, cigarettes,
        smokeless tobacco, pipe tobacco, or roll-your-own tobacco''
        each place it appears and inserting ``tobacco products''.
    (i) Increasing Tax on Cigarettes.--
            (1) Small cigarettes.--Section 5701(b)(1) of such Code is
        amended by striking ``$50.33'' and inserting ``$100.66''.
            (2) Large cigarettes.--Section 5701(b)(2) of such Code is
        amended by striking ``$105.69'' and inserting ``$211.38''.
    (j) Tax Rates Adjusted for Inflation.--Section 5701 of such Code,
as amended by subsection (g), is amended by adding at the end the
following new subsection:
    ``(j) Inflation Adjustment.--
            ``(1) In general.--In the case of any calendar year
        beginning after 2025, the dollar amounts provided under this
        chapter shall each be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for the calendar year, determined
                by substituting `calendar year 2024' for `calendar year
                2016' in subparagraph (A)(ii) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph
        (1) is not a multiple of $0.01, such amount shall be rounded to
        the next highest multiple of $0.01.''.
    (k) Floor Stocks Taxes.--
            (1) Imposition of tax.--On tobacco products manufactured in
        or imported into the United States which are removed before any
        tax increase date and held on such date for sale by any person,
        there is hereby imposed a tax in an amount equal to the excess
        of--
                    (A) the tax which would be imposed under section
                5701 of the Internal Revenue Code of 1986 on the
                article if the article had been removed on such date,
                over
                    (B) the prior tax (if any) imposed under section
                5701 of such Code on such article.
            (2) Credit against tax.--Each person shall be allowed as a
        credit against the taxes imposed by paragraph (1) an amount
        equal to the lesser of $1,000 or the amount of such taxes. For
        purposes of the preceding sentence, all persons treated as a
        single employer under subsection (b), (c), (m), or (o) of
        section 414 of the Internal Revenue Code of 1986 shall be
        treated as 1 person for purposes of this paragraph.
            (3) Liability for tax and method of payment.--
                    (A) Liability for tax.--A person holding tobacco
                products on any tax increase date to which any tax
                imposed by paragraph (1) applies shall be liable for
                such tax.
                    (B) Method of payment.--The tax imposed by
                paragraph (1) shall be paid in such manner as the
                Secretary shall prescribe by regulations.
                    (C) Time for payment.--The tax imposed by paragraph
                (1) shall be paid on or before the date that is 120
                days after the effective date of the tax rate increase.
            (4) Articles in foreign trade zones.--Notwithstanding the
        Act of June 18, 1934 (commonly known as the Foreign Trade Zone
        Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other
        provision of law, any article which is located in a foreign
        trade zone on any tax increase date shall be subject to the tax
        imposed by paragraph (1) if--
                    (A) internal revenue taxes have been determined, or
                customs duties liquidated, with respect to such article
                before such date pursuant to a request made under the
                first proviso of section 3(a) of such Act, or
                    (B) such article is held on such date under the
                supervision of an officer of the United States Customs
                and Border Protection of the Department of Homeland
                Security pursuant to the second proviso of such section
                3(a).
            (5) Definitions.--For purposes of this subsection--
                    (A) In general.--Any term used in this subsection
                which is also used in section 5702 of such Code shall
                have the same meaning as such term has in such section.
                    (B) Tax increase date.--The term ``tax increase
                date'' means the effective date of any increase in any
                tobacco product excise tax rate pursuant to the
                amendments made by this section (other than subsection
                (j) thereof).
                    (C) Secretary.--The term ``Secretary'' means the
                Secretary of the Treasury or the Secretary's delegate.
            (6) Controlled groups.--Rules similar to the rules of
        section 5061(e)(3) of such Code shall apply for purposes of
        this subsection.
            (7) Other laws applicable.--All provisions of law,
        including penalties, applicable with respect to the taxes
        imposed by section 5701 of such Code shall, insofar as
        applicable and not inconsistent with the provisions of this
        subsection, apply to the floor stocks taxes imposed by
        paragraph (1), to the same extent as if such taxes were imposed
        by such section 5701. The Secretary may treat any person who
        bore the ultimate burden of the tax imposed by paragraph (1) as
        the person to whom a credit or refund under such provisions may
        be allowed or made.
    (l) Effective Dates.--
            (1) In general.--Except as provided in paragraphs (2) and
        (3), the amendments made by this section shall apply to
        articles removed (as defined in section 5702(j) of the Internal
        Revenue Code of 1986) after the last day of the month which
        includes the date of the enactment of this Act.
            (2) Discrete single-use units, large cigars, and processed
        tobacco.--The amendments made by subsections (c)(1)(C), (c)(2),
        (e), and (f) shall apply to articles removed (as defined in
        section 5702(j) of the Internal Revenue Code of 1986) after the
        date that is 6 months after the date of the enactment of this
        Act.
            (3) Other tobacco products.--The amendments made by
        subsection (g)(1) shall apply to products removed after the
        last day of the month which includes the date that the
        Secretary of the Treasury (or the Secretary of the Treasury's
        delegate) issues final regulations establishing the level of
        tax for such product.
                                 <all>

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Status

In Committee

  1. 1Introduced
  2. 2Committee
  3. 3Floor
  4. 4Passed
  5. 5Signed

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