Hookah Clarification Act of 2025

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Latest Action

Jul 15, 2025

Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Jul 15, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Jul 15, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Jul 15, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (2)

Rep. Hamadeh, Abraham J. [R-AZ-8]

(R-AZ)
Sep 3, 2025

Rep. Davis, Donald G. [D-NC-1]

(D-NC)
Jul 15, 2025

Text Versions (1)

Introduced in House

Jul 15, 2025

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Full Bill Text

Length: 2,146 characters Version: Introduced in House Version Date: Jul 15, 2025 Last Updated: Nov 14, 2025 6:16 AM

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

(IH) ]

<DOC>

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.

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``Hookah Clarification Act of 2025''.

SEC. 2.

(a) In General.--

Section 5701 (f) of the Internal Revenue Code of 1986 is amended to read as follows: `` (f) Pipe Tobacco.

(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.

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.
<all>

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

    (IH) ]

<DOC>

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.

_______________________________________________________________________

 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.

 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.
 <all>

View original source ↗

119-hr4404