This bill amends the Internal Revenue Code of 1986 to establish a specific federal excise tax on waterpipe tobacco, aiming to differentiate its taxation from other forms of pipe tobacco. It imposes a tax of $0.5662 per pound on waterpipe tobacco manufactured or imported into the United States. Concurrently, the legislation clarifies that other pipe tobacco, not classified as waterpipe tobacco, will continue to be taxed at $2.8311 per pound . The bill also provides a comprehensive definition for waterpipe tobacco , explicitly including products such as hookah tobacco, shisha, maassel, narghile, and argileh. These amendments will apply to tobacco manufactured or imported following the Act's enactment.