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.
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.
