Sec. 208. Increase in excise tax on small cigars and cigarettes and other tobacco products
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Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $100.66 . Section 5701(b) of such Code is amended— by striking $50.33 in paragraph
(1)and inserting $100.66 , and by striking $105.69 in paragraph
(2)and inserting $211.38 . Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking $2.8311 cents and inserting $50.00 . Section 5701(g) of such Code is amended by striking $24.78 and inserting $49.56 . Paragraph
(2)of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking 52.75 percent and all that follows through the period and inserting $24.78 per pound (and a proportionate tax at the like rate on all fractional parts of a pound) but not less than 5.033 cents per cigar. . Section 5701(e) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking $1.51 and inserting $28.04 , in paragraph (2), by striking 50.33 cents and inserting $12.42 , and by adding at the end the following: On discrete single-use units, $107.65 per each 1,000 single-use units. . Section 5702(m) of such Code is amended— in paragraph (1), by striking or chewing tobacco and inserting chewing tobacco, discrete single-use unit ; in paragraphs
(2)and (3), by inserting that is not a discrete single-use unit before the period in each such paragraph; and by adding at the end the following: The term discrete single-use unit means any product containing tobacco that— is not intended to be smoked, and is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single-dose unit. .