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HR 632 102th Congress House Taxation Cigarettes Excise tax Government trust funds Health Preventive medicine Smoking Tobacco tax Vending machines

To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund…

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To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund reduced tobacco use programs.

Introduced: January 23, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 11, 1991
Referred to the Subcommittee on Health and the Environment.
Jan 23, 1991
Referred to the House Committee on Ways and Means.
Jan 23, 1991
Referred to the House Committee on Energy and Commerce.
Jan 23, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to impose an annual excise tax of $500 on cigarette vending machines. Establishes penalties for failure to pay such tax.

Establishes the Reduced Tobacco Use Program Trust Fund and appropriates to the Fund amounts received from such excise tax. Makes amounts in the Fund available only to the Centers for Disease Control to carry out goals and objectives directed toward reducing the incidence and prevalence of smoking-induced diseases and specifically to carry out the goals and objectives of the Healthy People 2000 Report prepared by the Public Health Service.

What's happening now February 11, 1991

Referred to the Subcommittee on Health and the Environment.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Apr 10, 1991
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APA
U.S. Congress. (2026). H.R. 632: To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund reduced tobacco use programs.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-632/
MLA
"H.R. 632: To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund reduced tobacco use programs.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-632/.
Bluebook (legal)
H.R. 632, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-632/.
Markdown link
[H.R. 632: To amend the Internal Revenue Code of 1986 to impose an annual $500 tax on each cigarette vending machine, and to provide that revenues from such tax be used by the Center for Disease Control to fund reduced tobacco use programs.](https://openamerica.io/bill/102-HR-632/)
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