,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ddbe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ai1        
#bjai,mr4 ,suozzi 7= himself1 ,mr4 ,k+ (
 ,new ,york1 ,mr4 ,coh51 ,mr4 ,panetta1 
,mr4 ,kri%namoor?i1 & ,mr4 ,cicill9e7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,en]gy & ,comm]ce1 & 9 
addition to ! ,committee on ,ways &     
,means1 = a p]iod to be subsequ5tly     
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to increase ! taxes on c]ta9  
tobacco products1 to prohibit ! flavor+ 
( c]ta9 tobacco products1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,quell ,und]age ,inhal+ (  
,toxic ,sub/ances ,act ( #bjai or z !   
,,quits ,act ( #bjai4  #b4 ,increase 9  
tax on c]ta9 tobacco products  7a7      
,increas+ tax on cig>ettes  7#a7 ,small 
cig>ettes ,section #egja7;b77#a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #ej4cc & ins]t+ #aej4  7#b7    

,l>ge cig>ettes ,section #egja7;b77#b7 (
 su* ,code is am5d$ by /rik+ #aje4fi &  
ins]t+ #cad4ii4  7b7 ,tax p>ity = small 
cig>s ,p>agraph 7#a7 ( section #egja7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #ej4cc & ins]t+ #aej4    
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+ #gc4he p] 
p\nd & a proportionate tax at ! l rate  
on all fractional p>ts ( a p\nd b n less
 ?an #ae 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 = 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+ #dj1  7,b7 9 p>agraph    

7#b71 by /rik+ #ej4cc c5ts & ins]t+ #af1
 &  7,c7 by add+ at ! end ! foll[+ new  
p>agraph3  7#c7 ,smokeless tobacco sold 
9 discrete s+le-use units ,on discrete  
s+le-use units1 #aej p] ?\s&4  4  7#b7  
,section #egjb7m7 ( su* ,code is am5d$--
  7,a7 9 p>agraph 7#a71 by /rik+ or *ew+
 tobacco & ins]t+ 1 *ew+ tobacco1 or    
discrete s+le-use unit1  7,b7 9         
p>agraphs 7#b7 & 7#c71 by ins]t+ 8t is n
 a discrete s+le-use unit0 be=e ! p]iod 
at ! end ( ea* su* p>agraph1 &  7,c7 by 
add+ at ! end ! foll[+ new p>agraph3    
7#d7 ,discrete s+le-use unit ,! t]m     
discrete s+le-use unit means any product
 conta9+ tobacco t--  7,a7 is n int5d$  
to be smok$1 &  7,b7 is 9 ! =m ( a      
loz5ge1 tablet1 pill1 p\*1 dissolvable  
/rip1 or o!r discrete s+le-use or       
s+le-dose unit4  4  7e7 ,tax p>ity =    
pipe tobacco ,section #egja7;f7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #b4hcaa c5ts & ins]t+ #gc4he4  
7f7 ,tax p>ity = ,roll-,y\r-,own tobacco
 ,section #egja7;g7 ( ! ,int]nal ,rev5ue

 ,code ( #aihf is am5d$ by /rik+ #bd4gh 
& ins]t+ #gc4he4  7g7 ,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  7h7     
,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  7i7        
,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  7j7 ,tax rates adju/$ =      
inflation ,section #egja ( su* ,code1 z 
am5d$ by subsection 7g71 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]  
#bjai1 ea* doll> am\nt conta9$ 9 ?is    
section %all 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+ cal5d> 
ye> #bjah = cal5d> ye> #bjaf 9          
subp>agraph 7,a77ii7 !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 (    
#j4ja  4  7k7 ,floor /ocks taxes  7#a7  
,imposition ( tax ,on tobacco products  
manufactur$ 9 or import$ into ! ,unit$  
,/ates :i* are remov$ be=e ! tax        
increase date & held on su* date = sale 
by any p]son1 !re is h]eby impos$ a tax 

9 an am\nt equal to ! excess (--  7,a7 !
 tax :i* w\ld be impos$ "u section #egja
 ( ! ,int]nal ,rev5ue ,code ( #aihf on !
 article if ! article _h be5 remov$ on  
su* date1 ov]  7,b7 ! prior tax 7if any7
 impos$ "u section #egja ( su* ,code on 
su* article4  7#b7 ,tax increase date ,=
 purposes ( ?is subsection1 ! t]m tax   
increase date means ! day aft] ! date ( 
! enactm5t ( ?is ,act4  7l7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to articles remov$ aft] !    
date ( ! enactm5t ( ?is ,act4  #c4      
,prohibit+ flavor+ ( tobacco products   
7a7 ,prohibition ,subp>agraph 7,a7 (    
section #ijg7;a77#a7 ( ! ,f$]al ,food1  
,drug1 & ,cosmetic ,act 7#ba ,u4,s4,c4  
#chg;g7a77#a77 is am5d$ to read z       
foll[s3  7,a7 ,special rule ,beg9n+ on !
 date t is #a ye> aft] ! date ( enactm5t
 ( ! ,quell ,und]age ,inhal+ ( ,toxic   
,sub/ances ,act ( #bjai1 except z       
provid$ 9 subp>agraph 7,c71 a tobacco   
product or any ( its compon5t p>ts or   
accessories 7includ+ ! tobacco1 filt]1  

or pap]7 %all n conta91 z a con/itu5t   
7includ+ a smoke con/itu5t7 or additive1
 an artificial or natural flavor 7o!r   
?an tobacco7 t is a *>act]iz+ flavor ( !
 tobacco product or tobacco smoke or an 
h]b or spice1 includ+ m5?ol1 m9t1       
/rawb]ry1 grape1 orange1 clove1 c9namon1
 p9eapple1 vanilla1 coconut1 licorice1  
cocoa1 *ocolate1 *]ry1 or c(fee4 ,no?+ 9
 ?is subp>agraph %all be con/ru$ to     
limit ! ,secret>y's au?ority to take    
action "u ?is section or o!r sections ( 
?is ,act applicable to any artificial or
 natural flavor1 h]b1 or spice4  4  7b7 
,exception ,p>agraph 7#a7 ( section     
#ijg7;a7 ( ! ,f$]al ,food1 ,drug1 &     
,cosmetic ,act 7#ba ,u4,s4,c4 #chg;g7a77
 is am5d$ by add+ at ! end ! foll[+ new 
subp>agraph3  7,c7 ,exception =         
*>act]iz+ flavors to decrease smok+     
,not)/&+ subp>agraph 7,a71 an electronic
 nicot9e deliv]y sy/em product or any   
compon5t or "p ( su* a product may      
conta91 z a con/itu5t 7includ+ a smoke  
con/itu5t7 or additive1 an artificial or

 natural flavor or an h]b or spice1 t is
 a *>act]iz+ flavor ( ! tobacco product 
or tobacco smoke s long z ! ,secret>y1 9
 coord9ation ) ! ,commission] ( ,food & 
,drugs1 det]m9es t su* *>act]iz+ flavor 
w be appropriate = ! protection ( public
 heal? because x--  7i7 w significantly 
increase ! likelihood ( smok+ cessation 
among curr5t us]s ( tobacco products2   
7ii7 w n increase ! likelihood t        
individuals :o d n use tobacco products1
 includ+ y\?1 w />t us+ su* products2 & 
7iii7 w n increase ! likelihood ( h>m to
 ! p]son us+ ! product4  4  7c7 ,sav+s  
provision ,section #ijg7;a77#a7 ( !     
,f$]al ,food1 ,drug1 & ,cosmetic ,act   
7#ba ,u4,s4,c4 #chg;g7a77#a771 z 9      
effect on ! date ( enactm5t ( ?is ,act1 
%all rema9 9 effect until ! am5dm5ts    
made to su* section #ijg7;a77#a7 by ?is 
section take effect4  #d4 ,increase 9   
au?orization ( appropriations = ,(fice (
 ,smok+ & ,heal? ( ! ,c5t]s = ,disease  
,control & ,prev5tion ,!re is h]eby     
au?oriz$ to be appropriat$ to c>ry out !

 programs ( ! ,(fice ( ,smok+ & ,heal? (
 ! ,c5t]s = ,disease ,control &         
,prev5tion #ejj1jjj1jjj 9 ea* fiscal    
ye>4