To require the submission to the Congress of annual reports on the tobacco user fees assessed and collected under section 919 of the Federal Food, Drug, and Cosmetic Act.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Transparency in Tobacco User Fees Act of 2013''.
SEC. 2. REPORTING ON TOBACCO USER FEES.
Section 919 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s) is amended by adding at the end the following: ``(f) Reporting.-- ``(1) In general.--Beginning with fiscal year 2014, not later than 120 days after the end of each fiscal year for which fees are collected under this section, the Secretary shall, with respect to such fiscal year, prepare and submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate a report concerning such fees. ``(2) Contents.--Each report under paragraph (1) shall, with respect to the fiscal year involved, include at a minimum the following: ``(A) The total amount of fees assessed and collected under this section. ``(B) A description of how such fees have been, or are intended to be, used. ``(C) The total amount of fees assessed and collected under this section which have not been obligated. ``(D) The total amount of fees assessed and collected under this section which have been obligated, but have not...