Medicare-Medicaid Reimbursement Act of 1990
Official title: To amend the Internal Revenue Code of 1986 to impose an additional occupational tax on manufacturers and importers of cigarettes and to provide that the amount… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to impose an additional occupational tax on manufacturers and importers of cigarettes and to provide that the amounts collected under this tax be used to reimburse the medicare and medicaid programs for providing care and treatment for smoking-related cancers, circulatory system diseases, and respiratory system diseases.
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Referred to the Subcommittee on Health and the Environment.
Medicare-Medicaid Reimbursement Act of 1990 - Amends the Internal Revenue Code to impose an additional occupational tax on manufacturers and importers of cigarettes equal to the amount of smoking-related medical costs multiplied by the percentage of cigarettes sold during the preceding year in the United States.
Sets forth the smoking-related medical costs for the three-year period beginning after December 31, 1990. Declares the costs for the three-year period beginning after December 31, 1993, to be the amount determined to be equal to: (1) the average annual amount estimated to have been expended for the care and treatment of smoking-related cancers, circulatory system diseases, and respiratory diseases under title XVIII of the Social Security Act (Medicare); and (2) the average annual amount of estimated expenditures under title XIX of such Act (Medicaid) for such cancers and diseases.
Appropriates a portion of increased cigarette tax revenues to the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund under the Medicare program for smoking-related medical costs.
Authorizes appropriations of a portion of such revenues to the Medicaid program for such costs.
- Introduced in House Formatted Text
Cite this page
U.S. Congress. (2026). H.R. 5448: Medicare-Medicaid Reimbursement Act of 1990. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5448/
"H.R. 5448: Medicare-Medicaid Reimbursement Act of 1990." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5448/.
H.R. 5448, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5448/.
[H.R. 5448: Medicare-Medicaid Reimbursement Act of 1990](https://openamerica.io/bill/101-HR-5448/)