; commonly referred to as the Jenkins Act ), as amended by this Act; and (2) the term tribal enterprise means any business enterprise, regardless of whether incorporated or unincorporated under Federal or tribal law, of an Indian tribe or group of Indian tribes. 104. Severability If any provision of this title, or any amendment made by this title, or the application thereof to any person or circumstance, is held invalid, the remainder of the title and the application of the title to any other person or circumstance shall not be affected thereby. 105. Effective date This title, and the amendments made by this title, shall take effect 90 days after the date of the enactment of this Act. II Establishing Excise Tax Equity Among All Tobacco Product Tax Rates 201. Establishing excise tax equity among all tobacco product tax rates (a) Tax parity for pipe tobacco and roll-Your-Own tobacco Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking $2.8311 cents and inserting $24.78 . (b) Tax parity for smokeless tobacco (1) Section 5701(e) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (1), by striking $1.51 and inserting $13.42 ; (B) in paragraph (2), by striking 50.33 cents and inserting $5.37 ; and (C) by adding at the end the following: (3) Smokeless tobacco sold in discrete single-use units On discrete single-use units, $50.33 per thousand. . (2) Section 5702(m) of such Code is amended— (A) in paragraph (1), by striking or chewing tobacco and inserting , chewing tobacco, or discrete single-use unit ; (B) in paragraphs (2) and (3), by inserting that is not a discrete single-use unit before the period in each such paragraph; and (C) by adding at the end the following: (4) Discrete single-use unit The term discrete single-use unit means any product containing tobacco that— (A) is not intended to be smoked