HR1798-119

Introduced

To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.

119th Congress Introduced Mar 3, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes., changes federal law or congressional policy affecting importers, exporters, and commercial firms. The main policy domain is Trade, Immigration, Healthcare.

Who Benefits and How

importers, exporters, and commercial firms may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, importers, exporters, and commercial firms may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H0077F6A0FD244329AE398A7123B90666: 1. Short title This Act may be cited as the End Tobacco Loopholes Act.
  • Section H84078E02AA44498D9E3B977D4A23D803: 2. Increasing excise taxes on cigarettes and establishing excise tax equity among all tobacco product tax rates Section 5701(g) of the Internal Revenue Code of...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes., changes federal law or congressional policy affecting importers, exporters, and commercial firms.

Key Policy Areas

Trade, Immigration, Healthcare

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes., changes federal law or congressional policy affecting importers, exporters, and commercial firms.

Policy Domains

Trade Immigration Healthcare

Whole bill

Identified Gains
  • importers, exporters, and commercial firms
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
importers, exporters, and commercial firms:
Identified Costs
  • federal implementing agencies
  • importers, exporters, and commercial firms
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies:
importers, exporters, and commercial firms:

Legislative Progress

Introduced
Introduced Committee Passed
Mar 3, 2025

Mr. Krishnamoorthi introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Trade Immigration Healthcare
Actor Mappings
"secretary_of_treasury"
→ Secretary of the Treasury
"secretary_of_health_and_human_services"
→ Secretary of Health and Human Services

Key Definitions

Terms defined in this bill

1 term
"discrete single-use unit" §H84078E02AA44498D9E3B977D4A23D803

any product containing, made from, or derived from tobacco or nicotine that—(A)is not intended to be smoked

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology