Imposition of tax On tobacco products manufactured in or imported into the United States which are removed before the tax increase date and held on such date for sale by any person, there is hereby imposed a tax in an amount equal to the excess of— (A) the tax which would be imposed under section 5701 of the Internal Revenue Code of 1986 on the article if the article had been removed on such date, over (B) the prior tax (if any) imposed under section 5701 of such Code on such article. (2) Tax increase date For purposes of this subsection, the term tax increase date means the day after the date of the enactment of this Act. (l) Effective date The amendments made by this section shall apply to articles removed after the date of the enactment of this Act. 3. Prohibiting flavoring of tobacco products (a) Prohibition Subparagraph (A) of section 907(a)(1) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387g(a)(1) ) is amended to read as follows: (A) Special rule Beginning on the date that is 1 year after the date of enactment of the Quell Underage Inhaling of Toxic Substances Act of 2019 , except as provided in subparagraph (C), a tobacco product or any of its component parts or accessories (including the tobacco, filter, or paper) shall not contain, as a constituent (including a smoke constituent) or additive, an artificial or natural flavor (other than tobacco) that is a characterizing flavor of the tobacco product or tobacco smoke or an herb or spice, including menthol, mint, strawberry, grape, orange, clove, cinnamon, pineapple, vanilla, coconut, licorice, cocoa, chocolate, cherry, or coffee. Nothing in this subparagraph shall be construed to limit the Secretary's authority to take action under this section or other sections of this Act applicable to any artificial or natural flavor, herb, or spice. . (b) Exception Paragraph (1) of section 907(a) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387g(a) ) is amended by adding at the end the following new subparagraph: (C) Exception for characterizing