The Senate Finance and Taxation Committee gave Senate Bill 22-81 a 5-1 due-pass recommendation after debate on whether the measure would deter youth use or disproportionately affect lower-income smokers.

Senator Wallen moved the due-pass recommendation, saying the state remains the lowest among neighboring states and the change would bring taxation of vaping and e-cigarette products in line with cigarettes. "We do need to start taxing these other products that are not currently taxed such as the vaping products," Wallen said.

Senator Powers opposed the measure on equity and revenue grounds, arguing that cigarette taxes fall disproportionately on lower-income residents. Powers said the state already collects substantial revenue from tobacco and questioned whether tax changes should be used to expand treatment for substance issues instead. "Cigarettes are generally consumed by lower income people and they don't need to be taxed," Powers said.

Committee testimony noted the current cigarette tax of $0.44 and the bill's proposed increase to $0.69; witnesses also compared neighboring-state rates (Minnesota $3.04, Montana $1.70, South Dakota $1.53). Proponents said the bill's intent was to reduce youth use rather than raise revenue.

The roll call recorded five yes votes and one no vote; the committee announced the bill passed 5-1 and asked for a chamber carrier. Senator Wallen agreed to carry the bill.

No amendments were adopted during the committee action recorded in the transcript.