Tobacco Tax and Enforcement Reform Act
Latest action · Apr 25, 2013 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 25, 2013
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Tobacco Tax and Enforcement Reform Act - Amends the Internal Revenue Code, with respect to the taxation of tobacco products, to:
- increase excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, and other tobacco products;
- impose an excise tax on smokeless tobacco sold in discrete single-use units;
- tax smokeless tobacco and other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis;
- provide for annual inflation adjustments after 2013 to excise tax rates on cigarettes and tobacco products;
- restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or 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;
- define "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco;
- require manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export;
- direct the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings;
- require manufacturers, sellers, or importers of tobacco production machines to apply for and obtain permits to manufacture or import tobacco products;
- establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco;
- increase the civil penalty for tobacco-related infractions from $1,000 to $10,000; and
- allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco.
Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco and to enforce settlement agreements between tobacco companies and governmental entities.
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.
Provides for the enforcement of this Act in Indian tribal areas.
Cosponsors 5
Members who signed on, in the order they did. Signatures ran from Apr 25, 2013 to Jul 23, 2013, with 3 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-CT | Richard Blumenthal | Original | Apr 25, 2013 |
| D-IL | Richard J. Durbin | Original | Apr 25, 2013 |
| D-IA | Tom Harkin | Original | Apr 25, 2013 |
| D-RI | Sheldon Whitehouse | Jun 19, 2013 | |
| D-WV | John D. Rockefeller IV | Jul 23, 2013 |
Actions 2
Everything that happened, newest first.
- Apr 25, 2013Introduced in Senate
- Apr 25, 2013Read twice and referred to the Committee on Finance.
Related bills 3
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 194 | Tobacco Tax Equity Act of 2013 | Related bill | Feb 4, 2013 |
| HR 1578 | To amend section 1101 of the Patient Protection and Affordable Care Act to provide additional funds to permit additional individuals to enroll under the preexisting condition insurance program and expand eligibility, to be funded through a temporary incre | Related bill | Apr 23, 2013 |
| HR 2990 | STOP Act | Related bill | Aug 2, 2013 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative law and regulatory procedures
- Business records
- Customs enforcement
- Department of the Treasury
- Drug, alcohol, tobacco use
- Fraud offenses and financial crimes
- Indian lands and resources rights
- Inflation and prices
- Law enforcement administration and funding
- Licensing and registrations
- Manufacturing
- Retail and wholesale trades
- Sales and excise taxes
- Smuggling and trafficking
- Tax administration and collection, taxpayers
- Taxation
Text 1
Each version as it was printed, newest first.
- Apr 25, 2013Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.