To amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tobacco Tax Equity Act of 2013''.
SEC. 2. ESTABLISHING EXCISE TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX RATES.
(a) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco.--Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking ``$2.8311 cents'' and inserting ``$24.78''. (b) Tax Parity for Smokeless Tobacco.-- (1) Section 5701(e) of the Internal Revenue Code of 1986 is amended-- (A) in paragraph (1), by striking ``$1.51'' and inserting ``$13.42''; (B) in paragraph (2), by striking ``50.33 cents'' and inserting ``$5.37''; and (C) by adding at the end the following: ``(3) Smokeless tobacco sold in discrete single-use units.--On discrete single-use units, $50.33 per thousand.''. (2) Section 5702(m) of such Code is amended-- (A) in paragraph (1), by striking ``or chewing tobacco'' and inserting ``chewing tobacco, or discrete single-use unit''; (B) in paragraphs (2) and (3), by inserting ``that is not a discrete single-use unit'' before the period in each such paragraph; (C) by adding at the end the following: ``(4) Discrete single-use unit.--The term `discrete single- use unit' means any product containing tobacco that-- ``(A) is not intended to be smoked; and ``(B) is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or...