[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 65 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                 H. R. 65

To amend the Internal Revenue Code of 1986 to provide for the taxation 
    of smokeless tobacco products sold as discrete single-use units.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 2011

 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 provide for the taxation 
    of smokeless tobacco products sold as discrete single-use units.

    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 ``Candy Tobacco Tax Parity Act of 
2011''.

SEC. 2. TAXATION OF DISCRETE SINGLE-USE UNIT SMOKELESS TOBACCO.

    (a) In General.--Subsection (e) of section 5701 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(3) Discrete single-use unit products.--On discrete 
        single-use units, an amount per thousand units equal to the 
        amount per thousand cigarettes in effect under subsection 
        (b)(1) (relating to small cigarettes).''.
    (b) Modification of Smokeless Tobacco Definition To Include 
Discrete Single-Use Units.--
            (1) In general.--Paragraph (1) of section 5702(m) of such 
        Code is amended by striking ``or chewing tobacco'' and 
        inserting ``, chewing tobacco, or discrete single-use unit''.
            (2) Discrete single-use units defined.--Subsection (m) of 
        section 5702 of such Code is amended by adding at the end the 
        following new paragraph:
            ``(4) Discrete single-use unit.--The term `discrete single-
        use unit' means any product containing tobacco that--
                    ``(A) is intended or expected to be consumed 
                without being combusted, and
                    ``(B) is in the form of a lozenge, tablet, pill, 
                pouch, dissolvable strip, or other discrete single-use 
                or single-dose unit.''.
    (c) Conforming Amendments.--Subsection (e) of section 5701 of such 
Code is amended--
            (1) by striking ``On snuff'' in paragraph (1) and inserting 
        ``On snuff not described in paragraph (3)'', and
            (2) by striking ``On chewing tobacco'' in paragraph (2) and 
        inserting ``On chewing tobacco not described in paragraph 
        (3)''.
    (d) 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 that is 180 days after 
the date of the enactment of this Act.
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