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HR 698 102th Congress House

Medicaid Reimbursement Act of 1991

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 medicaid program for providing care and treatment for smoking-related cancers, circulatory system diseases, and respiratory system diseases.

Introduced: April 17, 1991 See on congress.gov
Taxation CancerCardiovascular diseasesCigarettesExcise tax
More subjectsShow fewer subjects
Government trust fundsHealthMedicaidPublic assistance programsRespiratory diseasesSmokingTobacco tax
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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 29, 1991
Referred to the House Committee on Ways and Means.
Jan 29, 1991
Referred to the House Committee on Energy and Commerce.
Jan 29, 1991
Introduced in House
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 Latest action February 11, 1991

Referred to the Subcommittee on Health and the Environment.

 Plain-English summary Congressional Research Service

Medicaid Reimbursement Act of 1991 - 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, 1991. Declares the costs for the three-year period beginning after December 31, 1994, to be the amount determined to be equal to 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 XIX of the Social Security Act (Medicaid).

Authorizes appropriations of increased cigarette tax revenues to the Medicaid program.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1
D
Markey, Edward J.
Massachusetts · Apr 17, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 698: Medicaid Reimbursement Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-698/
MLA
"H.R. 698: Medicaid Reimbursement Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-698/.
Bluebook (legal)
H.R. 698, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-698/.
Markdown link
[H.R. 698: Medicaid Reimbursement Act of 1991](https://openamerica.io/bill/102-HR-698/)
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