PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Jan 30, 2017
Tobacco Excise Tax and Parity Act of 2017
This bill amends the Internal Revenue Code, with respect to the taxation of tobacco products, to:
increase or equalize excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, large cigars, and smokeless tobacco;
Showing the opening paragraphs of the official summary.
impose an excise tax on smokeless tobacco sold in discrete single-use units;
tax other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis;
provide for annual inflation adjustments for excise tax rates on cigarettes and tobacco products;
restrict the sale, lease, export, import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export, import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages;
specify marking and labeling requirements;
require manufacturers, sellers, or importers of tobacco production machines to obtain permits;
establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco;
increase the civil penalty for tobacco-related infractions; and
allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco.
The bill also: (1) requires the Department of the Treasury to coordinate with other government officials in addressing tobacco tax evasion and conducting other enforcement activities, (2) amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means, and (3) provides for the enforcement of this bill in Indian tribal areas.
People & committees
Rep. Lawrence, Brenda L. [D-MI-14] · D–MI
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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