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HR 718 101th Congress House

Smoking Cost Recovery and Education Tax Act of 1989

Official title: To amend the Internal Revenue Code of 1986 to increase Federal excise taxes on tobacco products and to provide that a portion of the revenues from such increas… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase Federal excise taxes on tobacco products and to provide that a portion of the revenues from such increase be used for programs to discourage cigarette smoking and tobacco use particularly by youth.

Introduced: September 19, 1989 See on congress.gov
Taxation Child healthCigarettesGovernment trust fundsHealth
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Health educationMedical economicsPublic service advertisingSmokingSmoking and youthTax 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 1989
Referred to the Subcommittee on Health and the Environment.
Jan 31, 1989
Referred to the House Committee on Energy and Commerce.
Jan 31, 1989
Referred to the House Committee on Ways and Means.
Jan 31, 1989
Introduced in House
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 Latest action February 13, 1989

Referred to the Subcommittee on Health and the Environment.

 Plain-English summary Congressional Research Service

Smoking Cost Recovery and Education Tax Act of 1989 - Amends the Internal Revenue Code to increase all existing Federal excise taxes on tobacco products.

Imposes a new tax of $1.17 per pound on cigarette tobacco manufactured in or imported into the United States.

Establishes in the Treasury the Smoking Cost Recovery and Education Trust Fund, to be available to finance educational programs (including paid advertising) concerning the hazards of cigarette smoking, with emphasis on discouraging smoking by youth. Appropriates to the Fund ten percent of the increase in tobacco tax revenue generated as a result of this Act.

Directs the Secretary of the Treasury to conduct an ongoing study and to report biennially to specified congressional committees on: (1) the effects of smoking on health care costs; and (2) the incidence of cigarette smoking by youth, including the relationship between cigarette tax rates and youth smoking.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 4
All 4 Democratic 1
FROST, MARTIN
· Oct 11, 1989
Faleomavaega, Eni
· Sep 19, 1989
 D
Durbin, Richard J.
Illinois · May 31, 1989
LIPINSKI, WILLIAM
· Jan 31, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 718: Smoking Cost Recovery and Education Tax Act of 1989. 101st Congress. Open America. https://openamerica.io/bill/101-HR-718/
MLA
"H.R. 718: Smoking Cost Recovery and Education Tax Act of 1989." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-718/.
Bluebook (legal)
H.R. 718, 101st Cong. (2026), https://openamerica.io/bill/101-HR-718/.
Markdown link
[H.R. 718: Smoking Cost Recovery and Education Tax Act of 1989](https://openamerica.io/bill/101-HR-718/)
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