3.0.0 729 2023-01-11T13:34:15Z 2023-01-11T13:34:15Z House HR 2017-01-30 115 [Congressional Record Volume 163, Number 15 (Monday, January 30, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. LAWRENCE:H.R. 729.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 3: The Congress shall havePower To lay and collect Taxes, Duties, Imposts and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States.[Page H745]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-01-30T17:05:15Z Tobacco Tax Equity Act of 2017 115 1837 S 2017-09-19 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5864) Related bill CRS 2017-01-30 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-01-30 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-01-30 Introduced in House IntroReferral 1000 9 Library of Congress L000581 Rep. Lawrence, Brenda L. [D-MI-14] Brenda Lawrence D MI L. 14 N 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 2017-01-30 Introduced in House 2017-04-25T20:55:41Z Tobacco Excise Tax and Parity Act of 2017

This bill 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 other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis;
  • provide for annual inflation adjustments for excise tax rates on cigarettes and tobacco products;
  • restrict the sale, lease, export, import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export, 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;
  • specify marking and labeling requirements;
  • require manufacturers, sellers, or importers of tobacco production machines to obtain permits;
  • establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco;
  • increase the civil penalty for tobacco-related infractions; and
  • allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco.

The bill also: (1) requires the Department of the Treasury to coordinate with other government officials in addressing tobacco tax evasion and conducting other enforcement activities, (2) 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, and (3) provides for the enforcement of this bill in Indian tribal areas.

]]> Tobacco Excise Tax and Parity Act of 2017 Display Title Tobacco Excise Tax and Parity Act of 2017 Official Title as Introduced To amend the Internal Revenue Code of 1986 to reform and enforce taxation of tobacco products. Introduced in House IH Short Titles as Introduced Tobacco Excise Tax and Parity Act of 2017 Introduced in House 2017-01-30T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr729ih/xml/BILLS-115hr729ih.xml 2017-01-30 Referred to the House Committee on Ways and Means. 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.