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.

SB 2066 requires that 30% of revenue from Tennessee's vapor product tax be distributed equally to all counties starting July 1, 2026. The funds must be used exclusively for youth nicotine prevention programs and services. This bill directly affects all Tennessee counties by providing them with new dedicated funding for prevention efforts targeting young people. It amends Tennessee Code Annotated, Title 67, Chapter 4, Part 10, to establish this allocation mechanism. The policy change ensures consistent, statewide funding for local youth nicotine prevention initiatives.