“Tobacco Taxes Parity: Increases the excise tax on small cigarettes; equalizes excise taxes for pipe tobacco, roll-your-own tobacco, and smokeless tobacco; clarifies the definition of small cigars; and closes an existing loophole to end mislabeling of tobacco products.”
http://www.harkin.senate.gov/press/release.cfm?i=339333
https://www.govtrack.us/congress/bills/113/s194/text
a) In General- Subsection (f) of section 5701 of the Internal Revenue Code of 1986 is amended by striking ‘$2.8311 cents’ and inserting ‘$24.78’.”
“Tax parity for smokeless tobacco.—
(1) Section 5701(e) of the Internal Revenue Code of 1986 is amended—
(A) in paragraph (1), by striking “$1.51” and inserting “$13.42”;
(B) in paragraph (2), by striking “50.33 cents” and inserting “$5.37”
is amended by striking “but not more than 40.26 cents per cigar” and inserting “but not less than 5.033 cents per cigar and not more than 100.66 cents per cigar”
Any product described in section 5702(c)(2) or not otherwise described under this section, including any product that has been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Tobacco Control Act, shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary.