The committee voted to advance the Senate committee substitute for SB20, a bill that would increase taxation on vaping and other nicotine delivery products with the stated goal of reducing youth use and generating revenue for prevention programs.

Sponsor testimony framed the measure as a youth-prevention bill focused on vaping. “The key is to keep our youth — or hope that our youth — is not induced to uptake vaping,” the sponsor said, noting the bill targets flavored and novel nicotine products and would place those products into the existing Tobacco Control Act taxation framework.

Public testimony split. Mahesh Sikka of the American Heart Association urged support, saying the bill would close loopholes for newer products and bring them under taxation and regulatory control. “The FDA has not approved these as cessation devices,” Sikka said, and taxing them would discourage youth uptake, he told lawmakers.

Retail and business representatives testified in opposition. Art Hull, who represents a small family-owned business, said the bill is regressive and would harm low-income customers and small merchants. Leland Gould of the New Mexico Petroleum Marketers Association and TriStrategies New Mexico (on behalf of Philip Morris International) also urged no vote, arguing the bill could push consumers to the black market and impede smoking cessation for some adults.

Committee members debated the balance between prevention and unintended consequences. Minority Whip Martinez and others warned a tax on vaping might push some adults back to cigarettes, while proponents pointed to youth price sensitivity and cited data showing declines in youth vaping in recent CDC reports. The sponsor said revenues would not go to the general fund but to targeted programs for prevention and youth education.

After debate the committee recorded a do-pass on the committee substitute for SB20. The roll call showed four votes in favor and two opposed. Members noted remaining language questions and implementation details to be resolved as the bill moves forward.