Tobacco Tax Equity Act of 2015

Summary

Tobacco Tax Equity Act of 2015 Amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products," for purposes of such tax, to include any other product determined to be a tobacco product by the Food and Drug Administration. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand. Provides for an inflation adjustment in calendar years beginning after 2015 to the dollar amounts of tobacco products subject to the excise tax.

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

Timeline

1. 11 February 2015

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928)

   Source: IntroReferral

2. 11 February 2015

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 11 February 2015 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 11 February 2015

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 11 February 2015

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 11 February 2015

  Open at official source

Sponsors

• Richard Durbin · D · Sponsor
• Richard Blumenthal · D · Sponsor
• John Reed · D · Sponsor
• Sen. Brown, Sherrod [D-OH] · D · Sponsor
• Rep. Boxer, Barbara [D-CA-6] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Tobacco Tax Equity Act of 2017
• related to ← STOP Act
• related to ← Tobacco Tax and Enforcement Reform Act