Hookah Clarification Act of 2024

This bill amends the tax code to specifically classify "waterpipe tobacco" (including shisha, maassel, and similar products) for taxation at the same rate as pipe tobacco - $2.8311 per pound - applying to manufacturers and importers. It defines "waterpipe tobacco" as any tobacco consumed in a hookah device and clarifies "hookah" as the waterpipe apparatus itself. The tax applies to products manufactured or imported after the bill's enactment, ensuring these items are treated consistently with pipe tobacco under federal tax law. This change directly affects businesses producing or importing hookah-specific tobacco products.