SEC. 3. TOBACCO TAX INCREASE AND PARITY.
(a) Short Title- This section may be cited as the ‘Saving Lives by Lowering Tobacco Use Act’.
(b) Increase in Excise Tax on Small Cigars and Cigarettes-
(1) SMALL CIGARS- Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking ‘$50.33’ and inserting ‘$100.50’.
(2) CIGARETTES- Section 5701(b) of such Code is amended--
(A) by striking ‘$50.33’ in paragraph (1) and inserting ‘$100.50’, and
(B) by striking ‘$105.69’ in paragraph (2) and inserting ‘$211.04’.
(c) Tax Parity for Pipe Tobacco and Roll-Your-Own Tobacco-
(1) PIPE TOBACCO- Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking ‘$2.8311 cents’ and inserting ‘$49.55’.
(2) ROLL-YOUR-OWN TOBACCO- Section 5701(g) of such Code is amended by striking ‘$24.78’ and inserting ‘$49.55’.
