equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary. . (2) Establishing per use basis For purposes of section 5701(i) of the Internal Revenue Code of 1986, not later than 12 months after the later of the date of the enactment of this Act or the date that a product has been determined to be a tobacco product by the Food and Drug Administration, the Secretary of the Treasury (or the Secretary of the Treasury's delegate) shall issue final regulations establishing the level of tax for such product that is equivalent to the tax rate for cigarettes on an estimated per use basis. (h) Clarifying definition of tobacco products (1) In general Subsection (c) of section 5702 of the Internal Revenue Code of 1986 is amended to read as follows: (c) Tobacco products The term tobacco products means— (1) cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco, and (2) any other product subject to tax pursuant to section 5701(i). . (2) Conforming amendments Subsection (d) of section 5702 of such Code is amended by striking cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco each place it appears and inserting tobacco products . (i) Increasing tax on cigarettes (1) Small cigarettes Section 5701(b)(1) of such Code is amended by striking $50.33 and inserting $100.66 . (2) Large cigarettes Section 5701(b)(2) of such Code is amended by striking $105.69 and inserting $211.38 . (j) Tax rates adjusted for inflation Section 5701 of such Code, as amended by subsection (g), is amended by adding at the end the following new subsection: (j) Inflation adjustment (1) In general In the case of any calendar year beginning after 2018, the dollar amounts provided under this chapter shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting ‘calendar year 2017’ for ‘calendar year 2016’ in subparagraph (A)(ii)