To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund reduced tobacco use programs.

Summary

Amends the Internal Revenue Code to impose an annual excise tax of $500 on cigarette vending machines. Establishes penalties for failure to pay such tax. Establishes the Reduced Tobacco Use Program Trust Fund and appropriates to the Fund amounts received from such excise tax. Makes amounts in the Fund available only to the Centers for Disease Control to carry out goals and objectives directed toward reducing the incidence and prevalence of smoking-induced diseases and specifically to carry out the goals and objectives of the Healthy People 2000 Report prepared by the Public Health Service.

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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 · 23 January 1991

  Open at official source

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