United States · Bill · S
S. 1260 (95th)
Health Protection Tax Act
Introduced
6 April 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Health Protection Tax Act - Amends the Internal Revenue Code to substitute a health protection tax on cigarettes manufactured in or imported into the United States for the present tax. Sets forth graduated tax rates based on the tar and nicotine content of each cigarette. Directs the Federal Trade Commission to determine the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States, and to certify these findings to the Secretary of the Treasury.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 6 April 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1260
- Open data entity: https://api.congress.gov/v3/bill/95/s/1260