S. 826: Tobacco Tax and Enforcement Reform Act

Apr 25, 2013
Referred to Committee
0% chance of being enacted
Track this bill
Frank Lautenberg
Senator from New Jersey
Read Text »
Last Updated
Apr 25, 2013
45 pages
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This bill was assigned to a congressional committee on April 25, 2013, which will consider it before possibly sending it on to the House or Senate as a whole.

Introduced Apr 25, 2013
Referred to Committee Apr 25, 2013
Reported by Committee ...
Passed Senate ...
Passed House ...
Signed by the President ...

1% chance of getting past committee.
0% chance of being enacted.

Only 11% of bills made it past committee and only about 3% were enacted in 2011–2013. [show factors | methodology]

Full Title

A bill to amend the Internal Revenue Code of 1986 to reform and enforce taxation of tobacco products.


No summaries available.

5 cosponsors (5D) (show)

Senate Finance

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


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S. stands for Senate bill.

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The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

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.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

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