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S 194 113th Congress Senate

Tobacco Tax Equity Act of 2013

Official title: A bill to amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.

Introduced: January 31, 2013 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation Drug, alcohol, tobacco useSales and excise taxes
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 2013
Sponsor introductory remarks on measure. (CR S466)
Jan 31, 2013
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S440-441)
Jan 31, 2013
Introduced in Senate
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 Latest action February 4, 2013

Sponsor introductory remarks on measure. (CR S466)

 Plain-English summary Congressional Research Service

Tobacco Tax Equity Act of 2013 - Amends the Internal Revenue Code to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products" to include any other product containing tobacco that is intended or expected to be consumed.

Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand.

 Related & companion bills 2
  • HR 1578 Related bill To amend section 1101 of the Patient Protection and Affordable Care Act to provide additional funds to permit additiona…
  • S 826 Related bill Tobacco Tax and Enforcement Reform Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Reed, Jack
Rhode Island · Jul 8, 2013
 D
Blumenthal, Richard
Connecticut · Jan 31, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 194: Tobacco Tax Equity Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-194/
MLA
"S. 194: Tobacco Tax Equity Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-194/.
Bluebook (legal)
S. 194, 113th Cong. (2026), https://openamerica.io/bill/113-S-194/.
Markdown link
[S. 194: Tobacco Tax Equity Act of 2013](https://openamerica.io/bill/113-S-194/)
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