End Tobacco Loopholes Act

The End Tobacco Loopholes Act standardizes excise taxes across all tobacco products to close previous rate disparities. It nearly doubles cigarette taxes (to $100.66 per pack), increases smokeless tobacco taxes significantly (e.g., from $1.51 to $26.84 per pound), and establishes a new tax on nicotine for vaping products ($100.66 per 1,810 milligrams). The bill also creates specific tax rates for "discrete single-use units" like nicotine pouches and adds inflation adjustments to future tax rates. This directly affects tobacco manufacturers, importers, and retailers who sell these products, requiring them to pay standardized tax rates on all tobacco and nicotine products.