# 119-hr-1798: End Tobacco Loopholes Act

119-hr-1798, End Tobacco Loopholes Act, is a 119th Congress bill sponsored by Rep. Krishnamoorthi, Raja [D-IL-8] (D-IL); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1798
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1798
- Congress: 119
- Title: End Tobacco Loopholes Act
- Status: introduced
- Introduced: 2025-03-03
- Sponsor: Rep. Krishnamoorthi, Raja [D-IL-8] (D-IL)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Raises and harmonizes federal taxes across tobacco products and creates a new federal tax on nicotine used in vaping.** This bill adds a new category for discrete single-use nicotine or smokeless units, indexes rates to inflation, and sets transition rules to phase in the changes. - Consumers and smokers: Tax rates for cigarettes, cigars, roll-your-own, pipe, and smokeless tobacco are substantially increased. For example, large cigarettes are raised to $211.38 and small cigarettes to $100.66, and many other product rates are roughly doubled. - Manufacturers and importers: Nicotine that is extracted, concentrated, or synthesized becomes a taxable product and its producers are treated as manufacturers under tobacco rules. The bill also requires coordinated rules to avoid double taxation and allows existing nicotine makers temporary permit/bond relief if they apply within 90 days. - Retailers and wholesalers: A floor-stocks tax hits inventories made or imported before a tax increase date, with a $500 credit per taxpayer and tax payment due within 120 days. The law phases in effective dates for categories like large cigars and taxable nicotine to ease the transition.

## Cosponsors (3)

- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL), 2025-03-31T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-03-31T00:00:00.000Z
- Rep. Cohen, Steve [D-TN-9] (D-TN), 2025-06-24T00:00:00.000Z

## Provisions PRIA read

- Higher smokeless tobacco and pouch taxes: cost, medium. This bill would raise excise taxes on smokeless tobacco. One category would be $26.84 per unit. Another would be $10.74 per unit. Discrete single-use units, like pouches, lozenges, tablets, pills, or dissolvable strips, would be $100.66 per 1,000. These items must not be smoked and are single-dose.…
- Higher taxes on cigars and loose tobacco: cost, medium. This bill would increase taxes on cigars and loose tobacco. Pipe tobacco and roll-your-own would be $49.56 per unit. Small cigars would be $100.66 per unit. Large cigars would be $49.56 per pound, at least 10.066 cents per cigar. The Treasury could issue guidance on how to weigh cigars. These chang…
- New federal tax on vaping nicotine: cost, medium. If enacted, the bill would tax nicotine that is extracted, concentrated, or made synthetically. Manufacturers and importers would pay a set amount per 1,810 mg of nicotine, with partial amounts taxed proportionally. This could raise prices for vaping liquids and similar products. Nicotine used in F…
- More processed tobacco deliveries taxed: cost, medium. This bill would tax processed tobacco sent to someone without a federal permit. Exports would stay untaxed. This would expand which deliveries count as taxable for manufacturers and processors.

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-8870: BUILD America 250 Act
- 119-hr-3971: Domestic Workers Bill of Rights Act

## Sources
- [119-hr-1798 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1798)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1798 (as of 2026-04-21).