Section 5701(b) of such Code is amended— (1) by striking $50.33 in paragraph (1) and inserting $100.66 , and (2) by striking $105.69 in paragraph (2) and inserting $211.38 . (c) Pipe tobacco Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking $2.8311 cents and inserting $50.00 . (d) Roll-Your-Own tobacco Section 5701(g) of such Code is amended by striking $24.78 and inserting $49.56 . (e) Large cigars Paragraph (2) of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking 52.75 percent and all that follows through the period and inserting $24.78 per pound (and a proportionate tax at the like rate on all fractional parts of a pound) but not less than 5.033 cents per cigar. . (f) Smokeless tobacco (1) In general Section 5701(e) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (1), by striking $1.51 and inserting $28.04 , (B) in paragraph (2), by striking 50.33 cents and inserting $12.42 , and (C) by adding at the end the following: (3) Smokeless tobacco sold in discrete single-use units On discrete single-use units, $107.65 per each 1,000 single-use units. . (2) Discrete single-use unit Section 5702(m) of such Code is amended— (A) in paragraph (1), by striking or chewing tobacco and inserting chewing tobacco, discrete single-use unit