119 HR 4404 IH: Hookah Clarification Act of 2025 U.S. House of Representatives 2025-07-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 4404IN THE HOUSE OF REPRESENTATIVESJuly 15, 2025Mr. Issa (for himself and Mr. Davis of North Carolina) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to establish a tax for waterpipe tobacco, and for other purposes.

1.

Short title

This Act may be cited as the Hookah Clarification Act of 2025.

2.

Waterpipe tobacco tax

(a)

In general

Section 5701(f) of the Internal Revenue Code of 1986 is amended to read as follows: (f)

Pipe tobacco

(1)

In general

On pipe tobacco, manufactured in or imported into the United States, which is not waterpipe tobacco, there shall be imposed a tax of $2.8311 per pound (and a proportionate tax at the like rate on all fractional parts of a pound). (2)

Waterpipe tobacco

On waterpipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $0.5662 per pound and (a proportionate tax at the like rate on all fractional parts of a pound).. (b)

Conforming amendments

Section 5702 of such Code is amended by adding at the end the following new subsections: (q)

Waterpipe tobacco

The term waterpipe tobacco means a tobacco product consumed or intended to be consumed in a waterpipe, including hookah tobacco, shisha, maassel, narghile, and argileh.. (c)

Effective date

The amendments made by this section shall apply to tobacco manufactured or imported after the date of the enactment of this Act.