,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dfce  ,,in ,,the ,,house ,,of  
,,representatives  ,october #aa1 #bjai  
,mr4 ,san ,nicolas introduced the       
following bill2 which was referred to   
the ,committee on the ,judiciary  ,a    
,,bill  ,to amend title #ah1 ,united    
,states ,code1 to include ,guam for     
purposes of statutes prohibiting        
trafficking in contraband cigarettes1   
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,guam ,cigarette ,tax ,enforcement ,act4
  #b4 ,findings ,congress finds as      
follows3  7#a7 ,there are many examples 
of disparities within ,federal law in   
its application to the ,united ,states  
territories1 including within the       
,federal criminal code4  7#b7 ,the      
territory of ,guam has lost significant 
revenue due to prolific trafficking of  
contraband cigarettes onto the island4  
7#c7 ,since ,guam had increased its     
tobacco tax by #bjj percent in #bjaj1   
local numbers have indicated that at    

least #ih million cigarettes are untaxed
 every three years1 amounting to a loss 
of approximately #ad4f million4  7#d7   
,given its proximity to ,asian countries
 where tobacco products1 including      
cigarettes1 are incredibly inexpensive1 
the propensity for cigarette trafficking
 leading to tax evasion is greater4     
7#e7 ,without the assistance of ,federal
 enforcement and resources1 ,guam       
remains vulnerable to cigarette         
trafficking and is at a high risk for   
tax evasion4  #c4 ,guam included for    
purposes of statutes prohibiting        
trafficking in contraband cigarettes    
,section #bcda of title #ah1 ,united    
,states ,code1 is amended in paragraph  
7#d71 by inserting after the            
,commonwealth of ,puerto ,rico1 the     
following3 ,guam14