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]
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.
Title
Tobacco Excise Tax and Parity Act of 2017
Sponsors
Rep. Brenda Lawrence [D-MI] |
History
Date | Chamber | Action |
---|---|---|
2017-01-30 | House | Referred to the House Committee on Ways and Means. |
2017-01-30 | House | Introduced 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
Administrative law and regulatory procedures
Business records
Department of the Treasury
Drug, alcohol, tobacco use
Fraud offenses and financial crimes
Indian lands and resources rights
Inflation and prices
Law enforcement administration and funding
Licensing and registrations
Manufacturing
Retail and wholesale trades
Sales and excise taxes
Smuggling and trafficking
Tax administration and collection, taxpayers
Taxation
Business records
Department of the Treasury
Drug, alcohol, tobacco use
Fraud offenses and financial crimes
Indian lands and resources rights
Inflation and prices
Law enforcement administration and funding
Licensing and registrations
Manufacturing
Retail and wholesale trades
Sales and excise taxes
Smuggling and trafficking
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/115th-congress/house-bill/729/all-info |
Text | https://www.congress.gov/115/bills/hr729/BILLS-115hr729ih.pdf |