,i #aafth ,,congress #ast ,session ,h4 ,r4 #ddbe ,,in ,,the ,,house ,,of ,,representatives ,september #ai1 #bjai,mr4 ,suozzi 7for himself1 ,mr4 ,king of ,new ,york1 ,mr4 ,cohen1 ,mr4 ,panetta1 ,mr4 ,krishnamoorthi1 and ,mr4 ,cicilline7 introduced the following bill2 which was referred to the ,committee on ,energy and ,commerce1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to increase the taxes on certain tobacco products1 to prohibit the flavoring of certain tobacco products1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,quell ,underage ,inhaling of ,toxic ,substances ,act of #bjai or as the ,,quits ,act of #bjai4 #b4 ,increase in tax on certain tobacco products 7a7 ,increasing tax on cigarettes 7#a7 ,small cigarettes ,section #egja7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking #ej4cc and inserting #aej4 7#b7 ,large cigarettes ,section #egja7;b77#b7 of such ,code is amended by striking #aje4fi and inserting #cad4ii4 7b7 ,tax parity for small cigars ,paragraph 7#a7 of section #egja7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking #ej4cc and inserting #aej4 7c7 ,tax parity for large cigars 7#a7 ,in general ,paragraph 7#b7 of section #egja7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking #eb4ge percent and all that follows through the period and inserting #gc4he per pound and a proportionate tax at the like rate on all fractional parts of a pound but not less than #ae cents per cigar44 7#b7 ,guidance ,the ,secretary of the ,treasury1 or the ,secretary's delegate1 may issue guidance regarding the appropriate method for determining the weight of large cigars for purposes of calculating the applicable tax under section #egja7;a77#b7 of the ,internal ,revenue ,code of #aihf4 7d7 ,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 #dj1 7,b7 in paragraph 7#b71 by striking #ej4cc cents and inserting #af1 and 7,c7 by adding at the end the following new paragraph3 7#c7 ,smokeless tobacco sold in discrete single-use units ,on discrete single-use units1 #aej 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 1 chewing tobacco1 or discrete single-use unit1 7,b7 in paragraphs 7#b7 and 7#c71 by inserting 8that is not a discrete single-use unit0 before the period at the end of each such paragraph1 and 7,c7 by adding at the end the following new paragraph3 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 smoked1 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 7e7 ,tax parity for pipe tobacco ,section #egja7;f7 of the ,internal ,revenue ,code of #aihf is amended by striking #b4hcaa cents and inserting #gc4he4 7f7 ,tax parity for ,roll-,your-,own tobacco ,section #egja7;g7 of the ,internal ,revenue ,code of #aihf is amended by striking #bd4gh and inserting #gc4he4 7g7 ,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 and includes processed tobacco that is removed for delivery or delivered to a person other than a person with a permit provided under section #egac1 but does not include removals of processed tobacco for exportation after wrappers thereof4 7h7 ,clarifying tax rate for other tobacco products 7#a7 ,in general ,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 not otherwise described under this section 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 ,act 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 7#b7 ,establishing per use basis ,for purposes of section #egja7;i7 of the ,internal ,revenue ,code of #aihf1 not later than #ab months after the later of the date of the enactment of this ,act or the date that a product has been determined to be a tobacco product by the ,food and ,drug ,administration1 the ,secretary of the ,treasury 7or the ,secretary of the ,treasury's delegate7 shall issue final regulations establishing the level of tax for such product that is equivalent to the tax rate for cigarettes on an estimated per use basis4 7i7 ,clarifying definition of tobacco products 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 subject to tax pursuant to section #egja7;i74 4 7#b7 ,conforming amendments ,subsection 7d7 of section #egjb of such ,code is amended by striking cigars1 cigarettes1 smokeless tobacco1 pipe tobacco1 or roll-your-own tobacco each place it appears and inserting tobacco products4 7j7 ,tax rates adjusted for inflation ,section #egja of such ,code1 as amended by subsection 7g71 is amended by adding at the end the following new subsection3 7j7 ,inflation adjustment 7#a7 ,in general ,in the case of any calendar year beginning after #bjai1 each dollar amount contained in this section shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting calendar year #bjah for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any amount as adjusted under paragraph 7#a7 is not a multiple of #j4ja1 such amount shall be rounded to the next highest multiple of #j4ja 4 7k7 ,floor stocks taxes 7#a7 ,imposition of tax ,on tobacco products manufactured in or imported into the ,united ,states which are removed before the tax increase date and held on such date for sale by any person1 there is hereby imposed a tax in an amount equal to the excess of-- 7,a7 the tax which would be imposed under section #egja of the ,internal ,revenue ,code of #aihf on the article if the article had been removed on such date1 over 7,b7 the prior tax 7if any7 imposed under section #egja of such ,code on such article4 7#b7 ,tax increase date ,for purposes of this subsection1 the term tax increase date means the day after the date of the enactment of this ,act4 7l7 ,effective date ,the amendments made by this section shall apply to articles removed after the date of the enactment of this ,act4 #c4 ,prohibiting flavoring of tobacco products 7a7 ,prohibition ,subparagraph 7,a7 of section #ijg7;a77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7a77#a77 is amended to read as follows3 7,a7 ,special rule ,beginning on the date that is #a year after the date of enactment of the ,quell ,underage ,inhaling of ,toxic ,substances ,act of #bjai1 except as provided in subparagraph 7,c71 a tobacco product or any of its component parts or accessories 7including the tobacco1 filter1 or paper7 shall not contain1 as a constituent 7including a smoke constituent7 or additive1 an artificial or natural flavor 7other than tobacco7 that is a characterizing flavor of the tobacco product or tobacco smoke or an herb or spice1 including menthol1 mint1 strawberry1 grape1 orange1 clove1 cinnamon1 pineapple1 vanilla1 coconut1 licorice1 cocoa1 chocolate1 cherry1 or coffee4 ,nothing in this subparagraph shall be construed to limit the ,secretary's authority to take action under this section or other sections of this ,act applicable to any artificial or natural flavor1 herb1 or spice4 4 7b7 ,exception ,paragraph 7#a7 of section #ijg7;a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7a77 is amended by adding at the end the following new subparagraph3 7,c7 ,exception for characterizing flavors to decrease smoking ,notwithstanding subparagraph 7,a71 an electronic nicotine delivery system product or any component or part of such a product may contain1 as a constituent 7including a smoke constituent7 or additive1 an artificial or natural flavor or an herb or spice1 that is a characterizing flavor of the tobacco product or tobacco smoke so long as the ,secretary1 in coordination with the ,commissioner of ,food and ,drugs1 determines that such characterizing flavor will be appropriate for the protection of public health because it-- 7i7 will significantly increase the likelihood of smoking cessation among current users of tobacco products2 7ii7 will not increase the likelihood that individuals who do not use tobacco products1 including youth1 will start using such products2 and 7iii7 will not increase the likelihood of harm to the person using the product4 4 7c7 ,savings provision ,section #ijg7;a77#a7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7a77#a771 as in effect on the date of enactment of this ,act1 shall remain in effect until the amendments made to such section #ijg7;a77#a7 by this section take effect4 #d4 ,increase in authorization of appropriations for ,office of ,smoking and ,health of the ,centers for ,disease ,control and ,prevention ,there is hereby authorized to be appropriated to carry out the programs of the ,office of ,smoking and ,health of the ,centers for ,disease ,control and ,prevention #ejj1jjj1jjj in each fiscal year4