Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2026

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

1. 21 U.S.C. 387a(c)(2)changedby S. 3922 Sec. 2(a)

   (2) Limitation of authority for certain tobacco leaf. The provisions of this subchapter shall not apply to tobacco leaf that is not in the possession of a manufacturer of tobacco products, or to the producers of tobacco leaf, including tobacco growers, tobacco warehouses, and tobacco grower…

   The bill says: in paragraph (2), in the heading, by inserting "for certain tobacco leaf" after "authority"; and

   Bill text · Current law (21 U.S.C. 387a)

2. 21 U.S.C. 387a(c)added (3)by S. 3922 Sec. 2(a)

   (3) Limitation of authority for certain cigars.—(A) In general.— The provisions of this chapter (except for section 907(d)(3)) shall not apply to traditional large and premium cigars.(B) Rule of construction.— Nothing in this chapter shall be construed to grant the Secretary authority to promulgate regulations on any matter that involves traditional large and premium cigars.(C) Traditional large and premium cigar defined.— For purposes of this paragraph, the term traditional large and premium cigar—(i) means any roll of tobacco that is wrapped in 100-percent leaf tobacco, bunched with 100-percent tobacco filler, contains no filter, tip, or non-tobacco mouthpiece, weighs at least 6 pounds per 1,000 count, and—(I) has a 100-percent leaf tobacco binder and is hand rolled;(II) has a 100-percent leaf tobacco binder and is made using human hands to lay the leaf tobacco wrapper or binder onto only one machine that bunches, wraps, and caps each individual cigar; or(III) has a homogenized tobacco leaf binder and is made in the United States using human hands to lay the 100-percent leaf tobacco wrapper onto only one machine that bunches, wraps, and caps each individual cigar; and(ii) does not include a cigarette (as such term is defined by section 900(3)) or a little cigar (as such term is defined by section 900(11)).

   The bill says: by adding at the end the following:

   Bill text · Current law (21 U.S.C. 387a)

3. 21 U.S.C. 387s(b)(2)(B)(i)(II)changedby S. 3922 Sec. 2(b)

   The bill says: in paragraph (2)(B)(i)(II), by inserting ", but excluding traditional large and premium cigars (as such term is defined under section 901(c)(3))" before the period; and

   Bill text · Current law (21 U.S.C. 387s)

4. 21 U.S.C. 387s(b)(5)changedby S. 3922 Sec. 2(b)

   (5) Allocation for cigars. Notwithstanding paragraph (4), subject to section 901(c)(3), if a user fee assessment is imposed on cigars, the percentage share of each manufacturer or importer of cigars shall be based on the excise taxes paid by such manufacturer or importer during the prior fiscal year.

   The bill says: in paragraph (5), by inserting "subject to section 901(c)(3)," before "if a user fee".

   Bill text · Current law (21 U.S.C. 387s)

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.