HR 4278
101th Congress
House
Taxation
Cigarettes
Employee benefit plans
Health
Health insurance
Income tax
Insurance premiums
Tax deductions
Tax rates
Tobacco tax
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: March 15, 1990
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 15, 1990
Referred to the House Committee on Ways and Means.
Mar 15, 1990
Introduced in House
Plain-English 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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1