Seeing no objections, I offer this amendment to the bill in question.
Section I: NPC Recall Elections Act
1. LGC 1.11, NPC Recall Elections Act, is hereby repealed as NPC elections are no longer simulated.
Section II: Excise Tax Rates for Certain Products
1. LGC 11.40, the No Unjust Taxation Act, is hereby repealed.
2. An excise tax shall be applied or adjusted for the following substances and products:
a. all substances and products containing tetrahydrocannabinol and/or any of its derivatives: 5%
b. all substances and products containing caffeine: 5%
c. all substances and products containing tobacco or nicotine: 15%
d. all substances and products containing alcohol: 15%
e. all substances and products in liquid form containing more than 1.7g of refined sugars or other carbohydrates
per fluid ounce: 25%
f. all substances and products containing cocaine, psilocybin, opiates or opioids, or amphetamines that are
otherwise legal but purchased without a prescription: 25%
g. all substances and products where multiple aforementioned substances are combined shall have a cumulative
nominal excise tax applied and are not included in the excise tax cap provisions.
Section III: Excise Tax Cap
1. To avoid over-taxation on the products outlined in Section II-2a through II-2f, the above tax rates will be complementary with the federal budget, thus creating a tax cap that:
a. if federal tax rates are higher than the Lincoln tax rate, the Lincoln rate shall not be applied.
b. if federal tax rates are enacted, repealed, or adjusted, the Lincoln rate shall be adjusted accordingly.
Section IV: Stipulations
1. All provisions of this bill shall immediately go into effect upon passage.
2. No provisions of Section II-2g with respect to combined sugar or carbohydrate composition by fluid ounce shall apply to any individual restaurant or bar's specific menu-offered liquid alcoholic beverages that also contain a minimum of 4% ABV and that are offered "on tap", "by the drink" or otherwise as a single serving.
I'm OK with taxing drugs and alcohol, as they are more traditional "vices". Caffeine and sugar are different stories.
These are both unregulated substances; not only are they legal, they generally do less harm than drugs and alcohol. As such, I don't see how punitive taxes on the usage of such are warranted here.
Now, about the rest of the bill; I will support it, provided this amendment is approved.