This bill increases user fees on tobacco products to fund youth vaping prevention efforts. It raises the total annual user fees from $712 million (through 2026) to $826.2 million starting in 2027, with automatic adjustments for inflation in subsequent years. Beginning in 2029, the bill expands fee collection to cover all classes of tobacco products regulated by the FDA, including newer products like e-cigarettes and vaping devices, not just the traditional categories currently subject to fees. Manufacturers and importers must submit detailed sales data to the FDA to determine their share of fees based on market sales. The legislation also requires the FDA to provide annual reports detailing how fee revenues are allocated between traditional cigarettes and e-cigarettes, and whether funding for youth education campaigns on the dangers of vaping is sufficient to meet public health needs.