,,ii  #aacth ,,congress  #ast ,session  
,s4 #aid  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #ca1 #bjac 
,mr4 ,durbin 7for himself1 ,mr4         
,lautenberg1 and ,mr4 ,blumenthal7      
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to provide tax rate parity among  
all tobacco products1 and for other     
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,tobacco ,tax       
,equity ,act of #bjac4  #b4             
,establishing excise tax equity among   
all tobacco product tax rates  7a7 ,tax 
parity for pipe tobacco and             
roll-,your-,own tobacco ,section        
#egja7;f7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
#b4hcaa cents and inserting #bd4gh4  7b7
 ,tax parity for smokeless tobacco  7#a7
 ,section #egja7;e7 of the ,internal    
,revenue ,code of #aihf is amended--    
7,a7 in paragraph 7#a71 by striking     

#a4ea and inserting #ac4db2  7,b7 in    
paragraph 7#b71 by striking #ej4cc cents
 and inserting #e4cg2 and  7,c7 by      
adding at the end the following3  7#c7  
,smokeless tobacco sold in discrete     
single-use units ,on discrete single-use
 units1 #ej4cc per thousand4  4  7#b7   
,section #egjb7m7 of such ,code is      
amended--  7,a7 in paragraph 7#a71 by   
striking or chewing tobacco and         
inserting chewing tobacco1 or discrete  
single-use unit2  7,b7 in paragraphs    
7#b7 and 7#c71 by inserting that is not 
a discrete single-use unit before the   
period in each such paragraph2  7,c7 by 
adding at the end the following3  7#d7  
,discrete single-use unit ,the term     
discrete single-use unit means any      
product containing tobacco that--  7,a7 
is not intended to be smoked2 and  7,b7 
is in the form of a lozenge1 tablet1    
pill1 pouch1 dissolvable strip1 or other
 discrete single-use or single-dose     
unit4  4  7c7 ,tax parity for large     
cigars ,paragraph 7#b7 of section       

#egja7;a7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
but not more than #dj4bf cents per cigar
 and inserting but not less than #e4jcc 
cents per cigar and not more than       
#ajj4ff cents per cigar4  7d7 ,tax      
parity for roll-,your-,own tobacco and  
certain processed tobacco ,subsection   
7o7 of section #egjb of the ,internal   
,revenue ,code of #aihf is amended by   
inserting 1 or processed tobacco removed
 or transferred to a person other than a
 person with a permit provided under    
section #egac after wrappers thereof4   
7e7 ,clarifying tobacco product         
definition and tax rate  7#a7 ,in       
general ,subsection 7c7 of section #egjb
 of the ,internal ,revenue ,code of     
#aihf is amended to read as follows3    
7c7 ,tobacco products ,the term tobacco 
products means--  7#a7 cigars1          
cigarettes1 smokeless tobacco1 pipe     
tobacco1 and roll-your-own tobacco1 and 
7#b7 any other product containing       
tobacco that is intended or expected to 

be consumed4  4  7#b7 ,tax rate ,section
 #egja of the ,internal ,revenue ,code  
of #aihf is amended by adding at the end
 the following new subsection3  7i7     
,other tobacco products ,any product    
described in section #egjb7;c77#b7 or   
not otherwise described under this      
section1 including any product that has 
been determined to be a tobacco product 
by the ,food and ,drug ,administration  
through its authorities under the       
,family ,smoking ,prevention and        
,tobacco ,control ,act1 shall be taxed  
at a level of tax equivalent to the tax 
rate for cigarettes on an estimated per 
use basis as determined by the          
,secretary4  4  7f7 ,effective dates    
7#a7 ,in general ,except as provided in 
paragraph 7#b71 the amendments made by  
this section shall apply to articles    
removed 7as defined in section #egjb7;j7
 of the ,internal ,revenue ,code of     
#aihf7 after the last day of the month  
which includes the date of the enactment
 of this ,act4  7#b7 ,discrete          

single-use units and processed tobacco  
,the amendments made by subsections     
7b77#a77;,c71 7b77#b71 and 7d7 shall    
apply to articles removed 7as defined in
 section #egjb7;j7 of the ,internal     
,revenue ,code of #aihf7 after the date 
that is #f months after the date of the 
enactment of this ,act4