E-Cigarette Tax Parity Act

Summary

E-Cigarette Tax Parity Act This bill amends the Internal Revenue Code to provide for the taxation of electronic cigarettes and alternative nicotine products at rates applicable to other tobacco products. An "alternative nicotine product" is defined as any product containing nicotine which is suitable for and likely to be offered to, or purchased by, a consumer for the inhalation, ingestion, absorption, or consumption of nicotine, but does not include tobacco, processed tobacco, cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, or any product approved by the Food and Drug Administration for sale as a tobacco cessation product.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 11 September 2019

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 11 September 2019

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 11 September 2019

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.