Hookah Clarification Act of 2025

[AI summary unavailable — showing source text] [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,…