[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10222 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                               H. R. 10222

    To amend the Internal Revenue Code of 1986 with respect to the 
application of the excise tax on tobacco to pipe and waterpipe tobacco.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 21, 2024

 Mr. Issa (for himself and Mr. Davis of North Carolina) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 with respect to the 
application of the excise tax on tobacco to pipe and waterpipe 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 ``Hookah Clarification Act of 2024''.

SEC. 2. WATERPIPE TOBACCO TAX.

    (a) In General.--Section 5701(f) of the Internal Revenue Code of 
1986 is amended to read as follows:
    ``(f) Pipe and Waterpipe Tobacco.--
            ``(1) In general.--On pipe tobacco, manufactured in or 
        imported into the United States, there shall be imposed a tax 
        of $2.8311 per pound (and a proportionate tax at the like rate 
        on all fractional parts of a pound).
            ``(2) Waterpipe tobacco.--On waterpipe tobacco, 
        manufactured in or imported into the United States, there shall 
        be imposed a tax of $2.8311 per pound and (a proportionate tax 
        at the like rate on all fractional parts of a pound).''.
    (b) Conforming Amendments.--Section 5702 of such Code is amended by 
adding at the end the following new subsection:
    ``(q) Waterpipe Tobacco.--
            ``(1) In general.--The term `waterpipe tobacco' means a 
        tobacco product consumed or intended to be consumed in a 
        hookah, including hookah tobacco, shisha, maassel, narghile, 
        and argileh.
            ``(2) Hookah.--The term `hookah' means a waterpipe used to 
        consume shisha or other tobacco products with a long flexible 
        tube for drawing aerosol through water.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to tobacco manufactured or imported after the date of the 
enactment of this Act.
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