A bill to amend the Internal Revenue Code of 1954 to impose a one dollar and twenty cents per pound excise tax on snuff and a forty cents per pound excise tax on chewing tobacco.

Summary

Amends the Internal Revenue Code to impose an excise tax on smokeless tobacco manufactured in or imported into the United States. Sets the rate of such tax at: (1) $1.20 per pound on snuff and a proportionate tax on all fractional parts of a pound; and (2) 40 cents per pound on chewing tobacco and a proportionate tax on all fractional parts of a pound. Defines "snuff" and "chewing tobacco" for purposes of such tax.

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Timeline

1. 22 October 1985

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 22 October 1985

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 25 October 1985

   Committee

   Committee on Finance requested executive comment from OMB, Treasury Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 22 October 1985

  Open at official source

Sponsors

• Sen. Chafee, John H. [R-RI] · R · Sponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Sponsor
• · ssfi00 · Standing

Related records

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