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    Subject Term: "Tax rates"

    1 publication with a total of 1 open recommendation
    Director: Gootnick, David B
    Phone: (202) 512-3149

    1 open recommendations
    Recommendation: Disparities in tax rates on smoking tobacco products have negative revenue implications because they create incentives for manufacturers and consumers to substitute higher-taxed products with lower-taxed products. In light of that fact, as Congress continues its oversight of CHIPRA and Tobacco Control Act implementation, it may wish to consider modifying tobacco tax rates to eliminate significant tax differentials between similar products. Specifically, Congress may wish to consider equalizing tax rates on roll-your-own and pipe tobacco and, in consultation with Treasury, also consider options for reducing tax avoidance due to tax differentials between small and large cigars.

    Agency: Congress
    Status: Open

    Comments: As of November 2017, Congress had not passed legislation to equalize taxes on roll-your-own and pipe tobacco and small and large cigars. In the 115th Congress, two bills were introduced to equalize taxes on roll-your-own and pipe tobacco, as GAO suggested in its April 2012 report. House Bill 729 and Senate Bill 1837 both would raise taxes and create tax parity for these products. However, these bills have not been enacted. GAO's April 2012 report noted that prior federal and state legislation has aimed to discourage tobacco use and raise revenues by increasing excise taxes on tobacco products. Modifying tax rates to eliminate the tax differentials between similar tobacco products could address potential future revenue losses stemming from the substitution of higher-taxed products with lower-taxed products.