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119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES · March 3, 2025 · Sponsor: Mr. Krishnamoorthi · Committee: Committee on Ways and Means
4.78and inserting $49.56. Section 5701(g) .8311 centsand inserting $49.56. Section 5701(f)striking.51and inserting 6.84;50.33 centsand inserting inserting0.74; andor chewing tobaccoand inserting , chewing tobacco, or discrete single-use unit;discrete single-use unit means any product containing, made from, or derived from tobacco or nicotine that—$50.33and inserting inserting00.66. section 5701(a)52.75 percentand all that follows through the period and inserting the following: . section 5701(a)taxable nicotineand roll-your-own tobaccoand inserting roll-your-own tobacco, and taxable nicotine.$50.33and inserting inserting00.66.striking05.69and inserting 11.38.tax increase date means the effective date of any increase in any tobacco product excise tax rate pursuant to the amendments made by this section (other than subsection (j) thereof).Secretary means the Secretary of the Treasury or the Secretary’s delegate.