Tobacco Health Tax Act of 1993

Summary

Tobacco Health Tax Act of 1993 - Amends the Internal Revenue Code to increase the excise tax on the following tobaccos and tobacco-related products: (1) cigars; (2) cigarettes (including an additional tax on packs containing fewer than 20 cigarettes); (3) cigarette papers and tubes; and (4) smokeless and pipe tobacco. Imposes a new tax on cigarette tobacco. Provides, for each calendar year after 1993, an inflation adjustment of the tobacco tax rates. Provides a floor stock tax on the following tobaccos and tobacco products manufactured in or imported into the United States which are removed from stocks before January 1, 1994: (1) cigars; (2) cigarettes (including packs containing fewer than 20 cigarettes); (3) cigarette papers and tubes; (4) snuff; and (5) chewing, pipe, and cigarette tobacco. Establishes in the Treasury the Tobacco Health Tax Trust Fund which shall consist of funds resulting from tobacco tax increases under this Act. Outlines authorized expenditures from the Fund, including the use of 80 percent of such proceeds for Medicaid (title XIX of the Social Security Act) eligibility and payment expansions. Outlines actions authorized to be taken by the Secretary of Health and Human Services in connection with such expansions, including the authority to require an increase in Medicaid payment rates to hospitals and physicians. Provides conforming provisions imposing a floor on Medicaid payment levels for inpatient hospital services and physicians' services. Authorizes expenditures from the Fund for: (1) grants to State and local governments to compensate for any reduction in revenues to such governments caused by the Federal tobacco tax increase under this Act; (2) specified health promotion and illness prevention programs; and (3) public education and other activities to discourage the use of tobacco products, especially among youths. Authorizes the Secretary of Agriculture to make certain offset payments to tobacco producers if the domestic consumption of tobacco declines by at least five percent of that calculated in 1993. Directs the Secretary to encourage such producers to convert their operations to alternative crops. Authorizes the Secretary to make grants to States submitting alternative crop conversion plans. Provides funding for such alternative crop program through the Fund.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 March 1993

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 8 March 1993

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 8 March 1993

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.