1.This Act may be cited as the
Candy Tobacco Tax Parity Act of
2011
.
2.Taxation of
discrete single-use unit smokeless tobacco
(a)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 productsOn
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)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 definedSubsection (m) of section 5702 of such
Code is amended by adding at the end the following new paragraph:
(4)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)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)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.