H.R.65 - Candy Tobacco Tax Parity Act of 2011

To amend the Internal Revenue Code of 1986 to provide for the taxation of smokeless tobacco products sold as discrete single-use units. view all titles (2)

All Bill Titles

  • Official: To amend the Internal Revenue Code of 1986 to provide for the taxation of smokeless tobacco products sold as discrete single-use units. as introduced.
  • Short: Candy Tobacco Tax Parity Act of 2011 as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
01/05/11
 
 
 
 
 
 
 

Sponsor

Representative

Lloyd Doggett

D-TX

View Co-Sponsors (8)

Official Summary

Candy Tobacco Tax Parity Act of 2011 - Amends the Internal Revenue Code to impose an excise tax on smokeless tobacco products sold as discrete single-use units. Modifies the definition of \"smokeless tobacco\" for purposes of such tax to include discrete single-use units. Defines \"discrete

Official Summary

Candy Tobacco Tax Parity Act of 2011 - Amends the Internal Revenue Code to impose an excise tax on smokeless tobacco products sold as discrete single-use units. Modifies the definition of \"smokeless tobacco\" for purposes of such tax to include discrete single-use units. Defines \"discrete single-use unit\" as any product containing tobacco that is intended or expected to be consumed without being combusted and is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single dose unit.

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