S.194 - Tobacco Tax Equity Act of 2013113th Congress (2013-2014)
|Sponsor:||Sen. Durbin, Richard J. [D-IL] (Introduced 01/31/2013)|
|Committees:||Senate - Finance|
|Latest Action:||02/04/2013 Sponsor introductory remarks on measure. (CR S466) (All Actions)|
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Summary: S.194 — 113th Congress (2013-2014)All Information (Except Text)
Introduced in Senate (01/31/2013)
Tobacco Tax Equity Act of 2013 - Amends the Internal Revenue Code to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products" to include any other product containing tobacco that is intended or expected to be consumed.
Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand.