Hookah Clarification Act of 2025

119 HR 4404 IH: Hookah Clarification Act of 2025 U.S. House of Representatives 2025-07-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 4404 IN THE HOUSE OF REPRESENTATIVES July 15, 2025 Mr. Issa (for himself and Mr. Davis of North Carolina ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to establish a tax for waterpipe tobacco, and for other purposes. 1. Short title This Act may be cited as the Hookah Clarification Act of 2025 . 2. Waterpipe tobacco tax (a) In general Section 5701(f) of the Internal Revenue Code of 1986 is amended to read as follows: (f) Pipe tobacco (1) In general On pipe tobacco, manufactured in or imported into the United States, which is not waterpipe tobacco, there shall be imposed a tax of $2.8311 per pound (and a proportionate tax at the like rate on all fractional parts of a pound). (2) Waterpipe tobacco On waterpipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $0.5662 per pound and (a proportionate tax at the like rate on all fractional parts of a pound). . (b) Conforming amendments Section 5702 of such Code is amended by adding at the end the following new subsections: (q) Waterpipe tobacco The term waterpipe tobacco means a tobacco product consumed or intended to be consumed in a waterpipe, including hookah tobacco, shisha, maassel, narghile, and argileh. . (c) Effective date The amendments made by this section shall apply to tobacco manufactured or imported after the date of the enactment of this Act.