[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3917 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 3917

To amend the Internal Revenue Code of 1986 to provide that the penalty 
   on the reimportation of tobacco products exported from the United 
                States shall not apply in certain cases.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2000

  Mr. Rangel introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide that the penalty 
   on the reimportation of tobacco products exported from the United 
                States shall not apply in certain cases.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCEPTION FROM PENALTY ON REIMPORTATION OF TOBACCO PRODUCTS 
              EXPORTED FROM THE UNITED STATES.

    (a) In General.--Subsection (c) of section 5761 of the Internal 
Revenue Code of 1986 (relating to sale of tobacco products and 
cigarette papers and tubes for export) is amended by adding at the end 
the following new sentence: ``The preceding provisions of this 
subsection shall not apply to tobacco products which are relanded or 
received by any person if such relanding or receipt by such person is 
free of tax and duty under the Harmonized Tariff Schedule of the United 
States, and such person may voluntarily abandon (without penalty under 
this subsection) to the Secretary at the time of entry any tobacco 
products in excess of quantity permitted to be so relanded or received 
by such person free of tax and duty.''
    (b) Effective Date.--The amendment made by this section shall take 
effect on January 1, 2000.
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