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S 450 114th Congress Senate

Tobacco Tax Equity Act of 2015

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: February 11, 2015 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation Drug, alcohol, tobacco useInflation and pricesSales and excise taxes
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 11, 2015
Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928)
Feb 11, 2015
Introduced in Senate
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 Latest action February 11, 2015

Read twice and referred to the Committee on Finance. (text of measure as introduced CR S927-928)

 Plain-English summary Congressional Research Service

Tobacco Tax Equity Act of 2015

Amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products," for purposes of such tax, to include any other product determined to be a tobacco product by the Food and Drug Administration. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand. Provides for an inflation adjustment in calendar years beginning after 2015 to the dollar amounts of tobacco products subject to the excise tax.

 Related & companion bills 2
  • S 1129 Related bill Tobacco Tax and Enforcement Reform Act
  • HR 1749 Related bill STOP Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Blumenthal, Richard
Connecticut · Feb 11, 2015
 D
Reed, Jack
Rhode Island · Feb 11, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 450: Tobacco Tax Equity Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-450/
MLA
"S. 450: Tobacco Tax Equity Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-450/.
Bluebook (legal)
S. 450, 114th Cong. (2026), https://openamerica.io/bill/114-S-450/.
Markdown link
[S. 450: Tobacco Tax Equity Act of 2015](https://openamerica.io/bill/114-S-450/)
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