I 111th CONGRESS 2d Session H. R. 4439 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.

1.

Short title

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

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.