United States · Bill · HR
H.R. 4278 (101st)
To amend the Internal Revenue Code of 1986 to increase the excise tax on cigarettes, to allow a credit against such increase for 1/2 the State and local sales taxes on cigarettes, and to allow a deduction for health insurance costs to employees whose employer does not offer subsidized health insurance.
Introduced
15 March 1990
Last action
15 March 1990 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Chandler, Rod D. [R-WA-8], Rep. Stark, Fortney Pete [D-CA-9], Rep. Mrazek, Robert J. [D-NY-3], Sen. Durbin, Richard J. [D-IL], Rep. Johnson, Nancy L. [R-CT-6], Rep. Andrews, Michael [D-TX-25], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Whittaker, Bob [R-KS-5], Rep. Hansen, James V. [R-UT-1], Rep. Fawell, Harris W. [R-IL-13], Rep. Russo, Martin A. [D-IL-3], Rep. Valentine, Tim [D-NC-2], Rep. Nielson, Howard C. [R-UT-3], Rep. Atkins, Chester G. [D-MA-5]
Subjects
Taxation
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to increase the excise tax on cigarettes. Allows a credit against such tax or refund to a cigarette manufacturer or importer of a portion of State and local sales taxes on their retail sale. Provides a tax deduction for health insurance costs to employees whose employer does not offer subsidized health insurance.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 March 1990
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
15 March 1990
Introduced
Introduced in House
Source: IntroReferral
15 March 1990
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · undated · Official file
Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 15 March 1990
Sponsors
- Rep. Chandler, Rod D. [R-WA-8] · R · Sponsor
- Rep. Stark, Fortney Pete [D-CA-9] · D · Sponsor
- Rep. Mrazek, Robert J. [D-NY-3] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Rep. Johnson, Nancy L. [R-CT-6] · R · Sponsor
- Rep. Andrews, Michael [D-TX-25] · D · Sponsor
- Rep. Crockett, George W., Jr. [D-MI-13] · D · Sponsor
- Rep. Whittaker, Bob [R-KS-5] · R · Sponsor
- Rep. Hansen, James V. [R-UT-1] · R · Cosponsor
- Rep. Fawell, Harris W. [R-IL-13] · R · Cosponsor
- Rep. Russo, Martin A. [D-IL-3] · D · Cosponsor
- Rep. Valentine, Tim [D-NC-2] · D · Cosponsor
- Rep. Nielson, Howard C. [R-UT-3] · R · Cosponsor
- Rep. Atkins, Chester G. [D-MA-5] · D · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/4278
- Open data entity: https://api.congress.gov/v3/bill/101/hr/4278
- us · 101-hr-4278 · source updated 7 February 2024