[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4439 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4439

 To amend the Internal Revenue Code of 1986 to impose the same rate of 
      tax on pipe tobacco as is imposed on roll-your-own tobacco.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 13, 2010

Mr. Cohen (for himself and Mr. Doggett) 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 impose the same rate of 
      tax on pipe tobacco as is imposed on roll-your-own tobacco.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tobacco Tax Parity Act of 2010''.

SEC. 2. PIPE TOBACCO AND ROLL-YOUR-OWN TOBACCO RATE PARITY.

    (a) In General.--Subsection (f) of section 5701 of the Internal 
Revenue Code of 1986 is amended by striking ``$2.8311 cents'' and 
inserting ``$24.78''.
    (b) Effective Date.--The amendments made by this section shall 
apply to articles removed (as defined in section 5702(j) of the 
Internal Revenue Code of 1986) after the date of the enactment of this 
Act.
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