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. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes. as introduced.
  • Short: Tobacco Tax Equity Act of 2013 as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
01/31/13
 
 
 
 
 
 
 

Sponsor

Senator

Richard Durbin

D-IL

View Co-Sponsors (3)

Official Summary

Tobacco Tax Equity Act of 2013 - Amends the Internal Revenue Code to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of \"tobacco products\" to include any other product containing tobacco that is intended or expected to

Official Summary

Tobacco Tax Equity Act of 2013 - Amends the Internal Revenue Code to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of \"tobacco products\" to include any other product containing tobacco that is intended or expected to be consumed. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand.

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