Hookah Clarification Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4404 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 4404

   To amend the Internal Revenue Code of 1986 to establish a tax for 
               waterpipe tobacco, and for other purposes.


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                    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

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to establish a tax for 
               waterpipe tobacco, 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 ``Hookah Clarification Act of 2025''.

SEC. 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.
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