; (2) emerging trends in tobacco use, including the use of tobacco flavors and new tobacco products; (3) updates on the public health awareness campaign authorized by section 6; and (4) recommendations for Congress. 5. Application of tobacco excise tax to electronic nicotine delivery systems (a) Imposition, rate, and attachment of tax Section 5701 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsection (h) as subsection (i); and (2) by inserting after subsection (g) the following new subsection: (h) Electronic nicotine delivery (1) Electronic nicotine delivery systems (A) In general On electronic nicotine delivery systems (as defined in section 900(8) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387(8) )), manufactured in or imported into the United States, there shall be imposed a tax equal to $1.01 per electronic nicotine delivery system. (B) Exception This paragraph shall not apply to any single-use electronic nicotine delivery system. (2) E-liquid On e-liquids (as defined in section 900(9) of such Act) or single-use electronic nicotine delivery systems, manufactured in or imported into the United States, there shall be imposed a tax equal to— (A) in the case of a product which contains less than 5 percent nicotine by volume, $1.01, and (B) in the case of the product which contains a percentage of nicotine by volume which is equal to or greater than 5 percent, an amount equal to the sum of— (i) $1.01, plus, (ii) for each percentage point of nicotine by volume contained in such product which is in excess of 5 percent, 20.2 cents (and a proportionate amount at the like rate on any such percentage which is not a whole number). . (b) Definitions Section 5702 of the Internal Revenue Code of 1986 is amended— (1) in subsection (c), by striking and roll-your-own tobacco and inserting roll-your-own tobacco, electronic nicotine delivery systems, and e-liquids