HR 1749 114th Congress House

STOP Act

Official title: To amend the Internal Revenue Code of 1986 to reduce tobacco smuggling, and for other purposes.

Introduced: April 13, 2015 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov

Taxation Administrative law and regulatory proceduresBusiness recordsDepartment of the TreasuryDrug, alcohol, tobacco use

More subjectsShow fewer subjects

Fraud offenses and financial crimesIndian lands and resources rightsLaw enforcement administration and fundingLicensing and registrationsManufacturingRetail and wholesale tradesSales and excise taxesSmuggling and traffickingTax administration and collection, taxpayers

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 13, 2015

Referred to the House Committee on Ways and Means.

Apr 13, 2015

Introduced in House

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

Latest action April 13, 2015

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Smuggled Tobacco Prevention Act of 2015 or the STOP Act

Amends the Internal Revenue Code to 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. Requires every person having possession or control of such machines to register them immediately with the Department of the Treasury upon installation. Defines "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. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco.

Requires 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. Directs Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings and that provides a unique serial number or tracking code for each tobacco product.

Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products.

Establishes new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000.

Requires 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.

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.

Related & companion bills 2