Relating to taxation of products containing nicotine; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Increases rate of taxation on cigarettes. Distributes tax revenues from increases in cigarette tax to Oregon Health Authority to provide preventive services and innovative, nontraditional health services, including mental health services and treatment for substance use disorders, through coordinated care organizations. Applies to distributions of cigarettes occurring on or after January 1, 2022. Takes effect on 91st day following adjournment sine die.