1. Short title This Act may be cited as the Quell Underage Inhaling of Toxic Substances Act of 2019 or as the QUITS Act of 2019 . 2. Increase in tax on certain tobacco products (a) Increasing tax on cigarettes (1) Small cigarettes Section 5701(b)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $150 . (2) Large cigarettes Section 5701(b)(2) of such Code is amended by striking $105.69 and inserting $314.99 . (b) Tax parity for small cigars Paragraph (1) of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $150 . (c) Tax parity for large cigars (1) In general 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 $73.85 per pound and a proportionate tax at the like rate on all fractional parts of a pound but not less than 15 cents per cigar. . (2) Guidance The Secretary of the Treasury, or the Secretary’s delegate, may issue guidance regarding the appropriate method for determining the weight of large cigars for purposes of calculating the applicable tax under section 5701(a)(2) of the Internal Revenue Code of 1986. (d) 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 $40 , (B) in paragraph (2), by striking 50.33 cents and inserting $16 , and (C) by adding at the end the following new paragraph: (3) Smokeless tobacco sold in discrete single-use units On discrete single-use units, $150 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 at the end of each such paragraph, and (C) by adding at the end the following new paragraph: (4) Discrete single-use unit The term discrete single-use unit means any