Short Title

This Act may be cited as the ‘Hookah Clarification Act of 2025’.

Section 1. Short Title

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, 2
This Act may be cited as the ‘‘Hookah Clarification
Act of 2025’’.

Section 2. Waterpipe Tobacco Tax

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

Section 2(a) IN GENERAL.

(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:’’

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