TAX/TOBACCO TAX: Establishes the Youth Cessation and Prevention Fund and dedicates a portion of the avails of the tax levied on smokeless tobacco to the fund (RE -$6,000,000 GF RV See Note)

HB 517 creates a special "Youth Cessation and Prevention Fund" in the Louisiana state treasury, dedicated to preventing youth tobacco use. It allocates 20% of revenue from the smokeless tobacco tax to this fund, with funds distributed as follows: 40% to the Louisiana Cancer Research Center for school/community programs, 40% to the Louisiana Department of Health for the Quitline and prevention initiatives, and 10% each to two cancer centers for mass-media programs and treatment services. The fund supports evidence-based tobacco prevention and cessation efforts targeting youth and young adults across schools, communities, and public health systems. Monies in the fund cannot replace existing state general fund appropriations for the same purposes.