,,ii  #aac? ,,congress  #a/ ,session    
,s4 #aid  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #ca1 #bjac ,mr4
 ,durb9 7= himself1 ,mr4 ,laut5b]g1 &   
,mr4 ,blum5?al7 introduc$ ! foll[+ bill2
 :i* 0 read twice & ref]r$ to !         
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide tax rate p>ity among all       
tobacco products1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,tobacco ,tax ,equity ,act ( #bjac4  #b4
 ,e/abli%+ excise tax equity among all  
tobacco product tax rates  7a7 ,tax     
p>ity = pipe tobacco & roll-,y\r-,own   
tobacco ,section #egja7;f7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#b4hcaa c5ts & ins]t+ #bd4gh4  7b7 ,tax 
p>ity = smokeless tobacco  7#a7 ,section
 #egja7;e7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$--  7,a7 9 p>agraph 7#a71 
by /rik+ #a4ea & ins]t+ #ac4db2  7,b7 9 
p>agraph 7#b71 by /rik+ #ej4cc c5ts &   
ins]t+ #e4cg2 &  7,c7 by add+ at ! end !
 foll[+3  7#c7 ,smokeless tobacco sold 9

 discrete s+le-use units ,on discrete   
s+le-use units1 #ej4cc p] ?\s&4  4  7#b7
 ,section #egjb7m7 ( su* ,code is       
am5d$--  7,a7 9 p>agraph 7#a71 by /rik+ 
or *ew+ tobacco & ins]t+ *ew+ tobacco1  
or discrete s+le-use unit2  7,b7 9      
p>agraphs 7#b7 & 7#c71 by ins]t+ t is n 
a discrete s+le-use unit be=e ! p]iod 9 
ea* su* p>agraph2  7,c7 by add+ at ! end
 ! foll[+3  7#d7 ,discrete s+le-use unit
 ,! t]m discrete s+le-use unit means any
 product conta9+ tobacco t--  7,a7 is n 
int5d$ to be smok$2 &  7,b7 is 9 ! =m ( 
a loz5ge1 tablet1 pill1 p\*1 dissolvable
 /rip1 or o!r discrete s+le-use or      
s+le-dose unit4  4  7c7 ,tax p>ity =    
l>ge cig>s ,p>agraph 7#b7 ( section     
#egja7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ b n m ?an #dj4bf
 c5ts p] cig> & ins]t+ b n less ?an     
#e4jcc c5ts p] cig> & n m ?an #ajj4ff   
c5ts p] cig>4  7d7 ,tax p>ity =         
roll-,y\r-,own tobacco & c]ta9 process$ 
tobacco ,subsection 7o7 ( section #egjb 
( ! ,int]nal ,rev5ue ,code ( #aihf is   

am5d$ by ins]t+ 1 or process$ tobacco   
remov$ or transf]r$ to a p]son o!r ?an a
 p]son ) a p]mit provid$ "u section     
#egac aft] wrapp]s !re(4  7e7 ,cl>ify+  
tobacco product def9ition & tax rate    
7#a7 ,9 g5]al ,subsection 7c7 ( section 
#egjb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ to read z foll[s3  7c7        
,tobacco products ,! t]m tobacco        
products means--  7#a7 cig>s1 cig>ettes1
 smokeless tobacco1 pipe tobacco1 &     
roll-y\r-own tobacco1 &  7#b7 any o!r   
product conta9+ tobacco t is int5d$ or  
expect$ to be consum$4  4  7#b7 ,tax    
rate ,section #egja ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7i7 ,o!r     
tobacco products ,any product describ$ 9
 section #egjb7;c77#b7 or n o!rwise     
describ$ "u ?is section1 includ+ any    
product t has be5 det]m9$ to be a       
tobacco product by ! ,food & ,drug      
,adm9i/ration ?r\gh its au?orities "u ! 
,family ,smok+ ,prev5tion & ,tobacco    
,control ,act1 %all be tax$ at a level (

 tax equival5t to ! tax rate = cig>ettes
 on an e/imat$ p] use basis z det]m9$ by
 ! ,secret>y4  4  7f7 ,effective dates  
7#a7 ,9 g5]al ,except z provid$ 9       
p>agraph 7#b71 ! am5dm5ts made by ?is   
section %all apply to articles remov$ 7z
 def9$ 9 section #egjb7;j7 ( ! ,int]nal 
,rev5ue ,code ( #aihf7 aft] ! la/ day ( 
! mon? :i* includes ! date ( ! enactm5t 
( ?is ,act4  7#b7 ,discrete s+le-use    
units & process$ tobacco ,! am5dm5ts    
made by subsections 7b77#a77;,c71       
7b77#b71 & 7d7 %all apply to articles   
remov$ 7z def9$ 9 section #egjb7;j7 ( ! 
,int]nal ,rev5ue ,code ( #aihf7 aft] !  
date t is #f mon?s aft] ! date ( !      
enactm5t ( ?is ,act4