United States · Bill · HR
H.R. 3788 (99th)
Cigarette Excise Tax Amendments of 1985
Introduced
19 November 1985
Last action
—
Status
Referred to Subcommittee on Health and the Environment.
Sponsors
—
Subjects
Discovery layer
Source updated
3 June 2026
Summary
Cigarette Excise Tax Amendments of 1985 - Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $16 for small cigarettes; and (2) $16.80 to $33.60 for large cigarettes. Provides for cost-of-living adjustments to such rates. Imposes a floor stock excise tax on small and large cigarettes. Establishes in the Treasury a Cancer Research Trust Fund (trust fund). Transfers revenues raised by such additional taxes to such trust fund. Provides that amounts in such trust fund shall be made available to the National Cancer Institute.
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Documents
1 official file
Introduced in House
summary · EN · 19 November 1985
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/house-bill/3788
- Open data entity: https://api.congress.gov/v3/bill/99/hr/3788