US HB729 | 2017-2018 | 115th Congress

Status

Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 30 2017 - 25% progression, died in committee
Action: 2017-01-30 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Tobacco Excise Tax and Parity Act of 2017 This bill amends the Internal Revenue Code, with respect to the taxation of tobacco products, to: increase or equalize excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, large cigars, and smokeless tobacco; impose an excise tax on smokeless tobacco sold in discrete single-use units; tax other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis; provide for annual inflation adjustments for excise tax rates on cigarettes and tobacco products; restrict the sale, lease, export, import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export, import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages; specify marking and labeling requirements; require manufacturers, sellers, or importers of tobacco production machines to obtain permits; establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco; increase the civil penalty for tobacco-related infractions; and allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco. The bill also: (1) requires the Department of the Treasury to coordinate with other government officials in addressing tobacco tax evasion and conducting other enforcement activities, (2) amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means, and (3) provides for the enforcement of this bill in Indian tribal areas.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

Tobacco Excise Tax and Parity Act of 2017

Sponsors


History

DateChamberAction
2017-01-30HouseReferred to the House Committee on Ways and Means.
2017-01-30HouseIntroduced in House

Same As/Similar To

SB1837 (Related) 2017-09-19 - Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5864)

Subjects


US Congress State Sources


Bill Comments

feedback