3.0.0 1129 2023-01-11T13:27:25Z 2023-01-11T13:27:25Z Senate S 2015-04-29 114 ssfi00 Finance Committee Senate Standing Referred to 2015-04-29T17:59:31Z STOP Act 114 1749 HR 2015-04-13 Referred to the House Committee on Ways and Means. Related bill CRS Tobacco Tax Equity Act of 2015 114 450 S 2015-02-11 Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928) Related bill CRS 2015-04-29 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2015-04-29 Introduced in Senate IntroReferral 10000 9 Library of Congress B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT N D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2015-04-29 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2015-04-29 True B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA 2015-04-29 True Taxation Administrative law and regulatory procedures Business records Department of the Treasury Drug, alcohol, tobacco use Fraud offenses and financial crimes Indian lands and resources rights Inflation and prices Law enforcement administration and funding Licensing and registrations Manufacturing Retail and wholesale trades Sales and excise taxes Smuggling and trafficking Tax administration and collection, taxpayers Taxation 00 2015-04-29 Introduced in Senate 2015-06-04T20:12:21Z Tobacco Tax and Enforcement Reform Act

Amends the Internal Revenue Code, with respect to the taxation of tobacco products, to:

  • increase or equalize excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, large cigars, and smokeless tobacco;
  • impose an excise tax on smokeless tobacco sold in discrete single-use units;
  • tax smokeless tobacco and other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis;
  • provide for annual inflation adjustments after 2015 to excise tax rates on cigarettes and tobacco products;
  • restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages;
  • define "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco;
  • require manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export;
  • direct the Department of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings;
  • require manufacturers, sellers, or importers of tobacco production machines to apply for and obtain permits to manufacture or import tobacco products;
  • establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco;
  • increase the civil penalty for tobacco-related infractions from $1,000 to $10,000; and
  • allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco.

Requires Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco and to enforce settlement agreements between tobacco companies and governmental entities.

Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means.

Provides for the enforcement of this Act in Indian tribal areas.

]]> Tobacco Tax and Enforcement Reform Act Display Title Tobacco Tax and Enforcement Reform Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to reform and enforce taxation of tobacco products. Introduced in Senate IS Short Titles as Introduced Tobacco Tax and Enforcement Reform Act Introduced in Senate 2015-04-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s1129is/xml/BILLS-114s1129is.xml 2015-04-29 Read twice and referred to the Committee on Finance. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.