To amend the Internal Revenue Code of 1986 to increase the excise tax on smokeless tobacco, and for other purposes.

Summary

Amends the Internal Revenue Code to increase the excise tax on smokeless tobacco from: (1) 24 cents to $1.20 per pound for snuff; and (2) eight cents to 40 cents per pound for chewing tobacco. Establishes in the Treasury the Tobacco-Related Disease Research Trust Fund, to be available to finance research by the National Cancer Institute on cancer and other lung diseases related to tobacco products. Appropriates to the Trust Fund amounts equal to the revenue raised by the excise tax imposed on smokeless tobacco.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 January 1989

  Open at official source

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