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S.826 Tobacco Tax and Enforcement Reform Act

S.826 Tobacco Tax and Enforcement Reform Act

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The bill introduced by Senator Frank Lautenberg and co-sponsored by Senators Harkin, Durbin and Blumenthal would fight tobacco smuggling by requiring the adoption of track and trace technology for cigarette excise tax stamps.
The bill introduced by Senator Frank Lautenberg and co-sponsored by Senators Harkin, Durbin and Blumenthal would fight tobacco smuggling by requiring the adoption of track and trace technology for cigarette excise tax stamps.

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Published by: stoptobaccosmuggling on May 03, 2013
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05/03/2013

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II
113
TH
CONGRESS1
ST
S
ESSION
 
S. 826
To amend the Internal Revenue Code of 1986 to reform and enforce taxationof tobacco products.
IN THE SENATE OF THE UNITED STATES
 A 
PRIL
25, 2013Mr. R
EID
(for Mr. L
 AUTENBERG
(for himself, Mr. B
LUMENTHAL
, Mr. H
 AR
-
KIN
, and Mr. D
URBIN
)) introduced the following bill; which was readtwice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to reformand enforce taxation of tobacco products.
 Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.
3
(a) S
HORT
T
ITLE
.—This Act may be cited as the
4
‘‘Tobacco Tax and Enforcement Reform Act’’.
5
(b) T
 ABLE OF
C
ONTENTS
.—The table of contents of 
6
this Act is as follows:
7
Sec.1.Short title and table of contents.TITLE I—TOBACCO TAX INCREASE AND PARITY Sec.101.Tobacco tax increase and parity.TITLE II—AMENDMENTS TO INTERNAL REVENUE CODE OF 1986
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2
S 826 IS
Sec.201.Amendment of 1986 code.Sec.202.Machines used to manufacture or package tobacco products or proc-essed tobacco.Sec.203.Improved marking and labeling.Sec.204.Wholesalers and manufacturers, importers, and sellers of tobacco pro-duction machines required to have permit.Sec.205.Conditions of permit.Sec.206.Records to be maintained.Sec.207.Reports.Sec.208.Fraudulent offenses.Sec.209.Penalties.Sec.210.Coordination with other government officials.Sec.211.Definitions.Sec.212.Conforming amendments.Sec.213.Effective date.TITLE III—IMPORT FRAUDSec.301.Maximum penalty for importation of tobacco products and cigarettepapers and tubes by fraudulent means.TITLE IV—EXCLUSIONS REGARDING INDIAN TRIBES AND TRIBALMATTERSSec.401.Exclusions regarding Indian Tribes and Tribal matters.
TITLE I—TOBACCO TAX 
1
INCREASE AND PARITY 
2
SEC. 101. TOBACCO TAX INCREASE AND PARITY.
3
(a) I
NCREASE IN
E
 XCISE
T
 AX ON
S
MALL
C
IGARS
 
4
 AND
C
IGARETTES
.—
5
(1) S
MALL CIGARS
.—Section 5701(a)(1) of the
6
Internal Revenue Code of 1986 is amended by strik-
7
ing ‘‘$50.33’’ and inserting ‘‘$97.55’’.
8
(2) C
IGARETTES
.—Section 5701(b) of such
9
Code is amended—
10
(A) by striking ‘‘$50.33’’ in paragraph (1)
11
and inserting ‘‘$97.55’’, and
12
(B) by striking ‘‘$105.69’’ in paragraph
13
(2) and inserting ‘‘$204.09’’.
14
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3
S 826 IS
(b) T
 AX 
P
 ARITY FOR
P
IPE
T
OBACCO AND
R
OLL
-
1
 Y 
OUR
-O
 WN
T
OBACCO
.—
2
(1) P
IPE TOBACCO
.—Section 5701(f) of the In-
3
ternal Revenue Code of 1986 is amended by striking 
4
‘‘$2.8311 cents’’ and inserting ‘‘$49.55’’.
5
(2) R
OLL
-
 YOUR
-
OWN TOBACCO
.—Section
6
5701(g) of such Code is amended by striking 
7
‘‘$24.78’’ and inserting ‘‘$49.55’’.
8
(c) C
LARIFICATION OF
D
EFINITION OF
S
MALL
C
I
-
9
GARS
.—Paragraphs (1) and (2) of section 5701(a) of the
10
Internal Revenue Code of 1986 are each amended by 
11
striking ‘‘three pounds per thousand’’ and inserting ‘‘four
12
and one-half pounds per thousand’’.
13
(d) C
LARIFICATION OF
D
EFINITION OF
C
IGA 
-
14
RETTE
.—Paragraph (2) of section 5702(b) of the Internal
15
Revenue Code of 1986 is amended by inserting before the
16
final period the following: ‘‘, which includes any roll for
17
smoking containing tobacco that weighs no more than four
18
and a half pounds per thousand, unless it is wrapped in
19
 whole tobacco leaf and does not have a cellulose acetate
20
or other cigarette-style filter’’.
21
(e) T
 AX 
P
 ARITY FOR
S
MOKELESS
T
OBACCO
.—
22
(1) I
N GENERAL
.—Section 5701(e) of the Inter-
23
nal Revenue Code of 1986 is amended—
24
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