Guam Cigarette Tax Enforcement Act

Guam Cigarette Tax Enforcement Act

This bill extends the existing prohibition on trafficking in contraband cigarettes and contraband smokeless tobacco to Guam.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4635 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4635

To amend title 18, United States Code, to include Guam for purposes of 
  statutes prohibiting trafficking in contraband cigarettes, and for 
                            other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 11, 2019

 Mr. San Nicolas introduced the following bill; which was referred to 
                     the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To amend title 18, United States Code, to include Guam for purposes of 
  statutes prohibiting trafficking in contraband cigarettes, 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 ``Guam Cigarette Tax Enforcement 
Act''.

SEC. 2. FINDINGS.

    Congress finds as follows:
            (1) There are many examples of disparities within Federal 
        law in its application to the United States territories, 
        including within the Federal criminal code.
            (2) The territory of Guam has lost significant revenue due 
        to prolific trafficking of contraband cigarettes onto the 
        island.
            (3) Since Guam had increased its tobacco tax by 200 percent 
        in 2010, local numbers have indicated that at least 98 million 
        cigarettes are untaxed every three years, amounting to a loss 
        of approximately $14.6 million.
            (4) Given its proximity to Asian countries where tobacco 
        products, including cigarettes, are incredibly inexpensive, the 
        propensity for cigarette trafficking leading to tax evasion is 
        greater.
            (5) Without the assistance of Federal enforcement and 
        resources, Guam remains vulnerable to cigarette trafficking and 
        is at a high risk for tax evasion.

SEC. 3. GUAM INCLUDED FOR PURPOSES OF STATUTES PROHIBITING TRAFFICKING 
              IN CONTRABAND CIGARETTES.

    Section 2341 of title 18, United States Code, is amended in 
paragraph (4), by inserting after ``the Commonwealth of Puerto Rico,'' 
the following: ``Guam,''.
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