Hookah Clarification Act of 2024

Bill: 118-hr-10222
Sponsor: full_name: Rep. Issa, Darrell [R-CA-48]
Introduced: 2024-11-21
Policy area: Taxation
Latest action: action_date: 2024-11-21
text: Referred to the House Committee on Ways and Means.

Summaries:

tv_txt: I 118th CONGRESS 2d Session H. R. 10222 IN THE HOUSE OF REPRESENTATIVES November 21, 2024 Mr. Issa (for himself and Mr. Davis of North Carolina ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 with respect to the application of the excise tax on tobacco to pipe and waterpipe tobacco.

1. Short title This Act may be cited as the Hookah Clarification Act of 2024 . 2. Waterpipe tobacco tax (a) In general Section 5701(f) of the Internal Revenue Code of 1986 is amended to read as follows: (f) Pipe and waterpipe tobacco (1) In general On pipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $2.8311 per pound (and a proportionate tax at the like rate on all fractional parts of a pound). (2) Waterpipe tobacco On waterpipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $2.8311 per pound and (a proportionate tax at the like rate on all fractional parts of a pound). . (b) Conforming amendments Section 5702 of such Code is amended by adding at the end the following new subsection: (q) Waterpipe tobacco (1) In general The term waterpipe tobacco means a tobacco product consumed or intended to be consumed in a hookah, including hookah tobacco, shisha, maassel, narghile, and argileh. (2) Hookah The term hookah means a waterpipe used to consume shisha or other tobacco products with a long flexible tube for drawing aerosol through water. . (c) Effective date The amendments made by this section shall apply to tobacco manufactured or imported after the date of the enactment of this Act.