Taxes, Privilege - As introduced, allocates 30 percent of the revenue from taxes on vapor products to counties in equal amounts to be used for youth nicotine prevention programs and services. - Amends TCA Title 67, Chapter 4, Part 10.

HB 2360 requires Tennessee counties to receive equal portions of 30% of revenue from taxes on vapor products, specifically for youth nicotine prevention programs and services. The bill amends Tennessee Code Section 67-4-1025(f) to mandate this allocation, directing funds to be deposited with the state treasurer and distributed equally to all counties. It directly affects all Tennessee counties by providing dedicated funding for local prevention efforts targeting youth nicotine use. The policy takes effect July 1, 2026, with funds to be used exclusively for prevention programs, not other purposes.