To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.
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 S1: 1. Short title This Act may be cited as the Tobacco Tax Equity Act of 2023.
- Section id612DE4CDCA3E4BB281E9840D1929ABB3: 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
Whole bill
Identified Gains
- importers, exporters, and commercial firms
Identified Costs
- federal implementing agencies
- importers, exporters, and commercial firms
Sponsors
Legislative Progress
IntroducedMr. Durbin (for himself, Mr. Wyden, Mr. Blumenthal, Mr. Merkley, …
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?
- "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
any product containing, made from, or derived from tobacco or nicotine that— 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