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S.194 - Tobacco Tax Equity Act of 2013
A bill to amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.
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SECTION 1. SHORT TITLE.
SEC. 2. ESTABLISHING EXCISE TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX RATES.
(a) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco- Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking ‘$2.8311 cents’ and inserting ‘$24.78’.CommentsClose CommentsPermalink
(c) Tax Parity for Large Cigars- Paragraph (2) of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking ‘but not more than 40.26 cents per cigar’ and inserting ‘but not less than 5.033 cents per cigar and not more than 100.66 cents per cigar’.CommentsClose CommentsPermalink
(d) Tax Parity for Roll-Your-Own Tobacco and Certain Processed Tobacco- Subsection (o) of section 5702 of the Internal Revenue Code of 1986 is amended by inserting ‘, or processed tobacco removed or transferred to a person other than a person with a permit provided under section 5713’ after ‘wrappers thereof’.CommentsClose CommentsPermalink
‘(i) Other Tobacco Products- Any product described in section 5702(c)(2) or not otherwise described under this section, including any product that has been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Tobacco Control Act, shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary.’.CommentsClose CommentsPermalink
(1) IN GENERAL- Except as provided in paragraph (2), the amendments made by this section shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after the last day of the month which includes the date of the enactment of this Act.CommentsClose CommentsPermalink
(2) DISCRETE SINGLE-USE UNITS AND PROCESSED TOBACCO- The amendments made by subsections (b)(1)(C), (b)(2), and (d) shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after the date that is 6 months after the date of the enactment of this Act.CommentsClose CommentsPermalink