,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ahcg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ai1         
#bjag,mr4 ,durb9 7= himself1 ,mr4 ,br[n1
 ,mr4 ,re$1 ,mr4 ,blum5?al1 ,mr4 ,m>key1
 & ,mr4 ,frank57 introduc$ ! 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 ( #bjag4  #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$--  7,a7 9 p>agraph 7#a71 by /rik+ 
or *ew+ tobacco & ins]t+ 1 *ew+ tobacco1
 or discrete s+le-use unit2  7,b7 9     
p>agraphs 7#b7 & 7#c71 by ins]t+ t is n 
a discrete s+le-use unit be=e ! p]iod 9 
ea* su* p>agraph2 &  7,c7 by add+ at !  
end ! foll[+3  7#d7 ,discrete s+le-use  
unit ,! t]m discrete s+le-use unit means
 any product conta9+ tobacco t--  7,a7  
is n int5d$ to be smok$2 &  7,b7 is 9 ! 
=m ( a loz5ge1 tablet1 pill1 p\*1       
dissolvable /rip1 or o!r discrete       
s+le-use or s+le-dose unit4  4  7c7 ,tax
 p>ity = l>ge cig>s  7#a7 ,9 g5]al      
,p>agraph 7#b7 ( section #egja7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #eb4ge p]c5t & all t foll[s    
?r\gh ! p]iod & ins]t+ ! foll[+3 #bd4gh 
p] p\nd & a proportionate tax at ! l    
rate on all fractional p>ts ( a p\nd b n
 less ?an #e4jcc c5ts p] cig>44  7#b7   

,guidance ,! ,secret>y ( ! ,treasury1 or
 ! ,secret>y's delegate1 may issue      
guidance reg>d+ ! appropriate me?od =   
det]m9+ ! weight ( l>ge cig>s = purposes
 ( calculat+ ! applicable tax "u section
 #egja7;a77#b7 ( ! ,int]nal ,rev5ue     
,code ( #aihf4  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 & includes process$   
tobacco t is remov$ = deliv]y or deliv]$
 to a p]son o!r ?an a p]son ) a p]mit   
provid$ "u section #egac1 b does n      
include removals ( process$ tobacco =   
exportation aft] wrapp]s !re(4  7e7     
,cl>ify+ tax rate = o!r tobacco products
  7#a7 ,9 g5]al ,section #egja ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7i7 ,o!r tobacco products  
,any product n o!rwise describ$ "u ?is  
section 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 ,act %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  7#b7 ,e/abli%+ p] use  
basis ,= purposes ( section #egja7;i7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1 n lat]
 ?an #ab mon?s aft] ! lat] ( ! date ( ! 
enactm5t ( ?is ,act or ! date t a       
product has be5 det]m9$ to be a tobacco 
product by ! ,food & ,drug              
,adm9i/ration1 ! ,secret>y ( ! ,treasury
 7or ! ,secret>y ( ! ,treasury's        
delegate7 %all issue f9al regulations   
e/abli%+ ! level ( tax = su* product t  
is equival5t to ! tax rate = cig>ettes  
on an e/imat$ p] use basis4  7f7        
,cl>ify+ def9ition ( tobacco products   
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 subject to tax pursuant to      
section #egja7;i74  4  7#b7 ,con=m+     
am5dm5ts ,subsection 7d7 ( section #egjb
 ( su* ,code is am5d$ by /rik+ cig>s1   
cig>ettes1 smokeless tobacco1 pipe      
tobacco1 or roll-y\r-own tobacco ea*    
place x appe>s & ins]t+ tobacco         
products4  7g7 ,tax rates adju/$ =      
inflation ,section #egja ( su* ,code1 z 
am5d$ by subsection 7e71 is am5d$ by    
add+ at ! end ! foll[+ new subsection3  
7j7 ,inflation adju/m5t  7#a7 ,9 g5]al  
,9 ! case ( any cal5d> ye> beg9n+ aft]  
#bjag1 ! doll> am\nts provid$ "u ?is    
*apt] %all ea* be increas$ by an am\nt  
equal to--  7,a7 su* doll> am\nt1       
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye>1 det]m9$ by sub/itut+        
#8cal5d> ye> #bjaf' = #8cal5d> ye>      
#aiib' 9 subp>agraph 7,b7 !re(4  7#b7   
,r\nd+ ,if any am\nt z adju/$ "u        
p>agraph 7#a7 is n a multiple ( #j4ja1  
su* am\nt %all be r\nd$ to ! next highe/
 multiple ( #j4ja4  4  7h7 ,effective   

dates  7#a7 ,9 g5]al ,except z provid$ 9
 p>agraphs 7#b7 ?r\gh 7#d71 ! 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  7#c7 ,l>ge cig>s ,! am5dm5ts made
 by subsection 7c7 %all apply to        
articles remov$ aft] ,decemb] #ca1      
#bjag4  7#d7 ,o!r tobacco products ,!   
am5dm5ts made by subsection 7e77#a7 %all
 apply to products remov$ aft] ! la/ day
 ( ! mon? :i* includes ! date t !       
,secret>y ( ! ,treasury 7or ! ,secret>y 
( ! ,treasury's delegate7 issues f9al   
regulations e/abli%+ ! level ( tax = su*
 product4