delivery system For purposes of this section, the term electronic nicotine delivery system — (1) means any electronic device that delivers nicotine, flavor, or another substance via an aerosolized solution to the user inhaling from the device (including e-cigarettes, e-hookah, e-cigars, vape pens, advanced refillable personal vaporizers, and electronic pipes) and any component, liquid, part, or accessory of such a device, whether or not sold separately, and (2) does not include a product that— (A) is approved by the Food and Drug Administration for sale as a tobacco cessation product or for another therapeutic purpose, and (B) is marketed and sold solely for a purpose described in subparagraph (A). . (b) Conforming amendment The table of sections for such part IX of the Internal Revenue Code of 1986 is amended by adding after the item relating to section 280H the following new item: Sec. 280I. Disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.