S. 1799 · 110th Congress
A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and…
Full title
A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
No cosponsors.
Amends the Internal Revenue Code to increase the excise tax rate on small cigars to $19.50 per thousand (the same rate as for small cigarettes).
What it does: CRS summary · Introduced in Senate · Jul 17, 2007
Amends the Internal Revenue Code to increase the excise tax rate on small cigars to $19.50 per thousand (the same rate as for small cigarettes).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to apply rate parity to the excise tax on small cigars and small cigarettes, and for other purposes.
Latest action (Jul 17, 2007): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jul 17, 2007
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.