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HR 4278 101th Congress House

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…

Official title: 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 … Show full official titleShow less

Official title: 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
Taxation CigarettesEmployee benefit plansHealthHealth insurance
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Income taxInsurance premiumsTax deductionsTax ratesTobacco tax
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action March 15, 1990

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Mar 15, 1990
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APA
U.S. Congress. (2026). H.R. 4278: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4278/
MLA
"H.R. 4278: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4278/.
Bluebook (legal)
H.R. 4278, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4278/.
Markdown link
[H.R. 4278: 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.](https://openamerica.io/bill/101-HR-4278/)
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