PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928)
Congressional Research Service
Version 00 · Introduced in Senate · Feb 11, 2015
Tobacco Tax Equity Act of 2015
Amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products," for purposes of such tax, to include any other product determined to be a tobacco product by the Food and Drug Administration. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand. Provides for an inflation adjustment in calendar years beginning after 2015 to the dollar amounts of tobacco products subject to the excise tax.
People & committees
Sen. Durbin, Richard J. [D-IL] · D–IL
Legislative record
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Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928)
Introduced in Senate
Primary sources
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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Analyze S.450 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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