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HR 4089 103th Congress House Taxation Agricultural economics Agricultural subsidies Agriculture and Food Cigarettes Commerce Diversification in industry Economics and Public Finance Exports Fines (Penalties) Foreign Trade and International Finance Government trust funds Grants-in-aid Health Health education Import restrictions Imports Indexing (Economic policy) Labeling Smokeless tobacco

Tobacco Health Tax and Agricultural Assistance Act of 1994

Introduced: March 17, 1994 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 17, 1994
Referred to the House Committee on Ways and Means.
Mar 17, 1994
Sponsor introductory remarks on measure. (CR E474-475)
Mar 17, 1994
Introduced in House
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 Plain-English summary Congressional Research Service

Tobacco Health Tax and Agricultural Assistance Act of 1994 - Amends the Internal Revenue Code to increase the excise taxes on cigarettes and other tobacco products. Imposes an additional tax on packs of cigarettes containing fewer than 20 cigarettes. Provides an inflation adjustment on such tax rates.

Imposes a civil penalty on any person who sells, relands, or receives tobacco products labeled for export. Restricts the importation of previously exported tobacco products.

Imposes an excise tax on the manufacture or importation of roll-your-own tobacco.

Establishes the Tobacco Conversion and Health Education Trust Fund to: (1) assist farmers in converting from tobacco to other crops; and (2) provide grants to communities and persons adversely affected by the tax increases in this Act. Provides for the transfer to such Fund of amounts received from tobacco tax increases.

What's happening now March 17, 1994

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Durbin, Richard J.
Illinois · Mar 17, 1994
 D
Markey, Edward J.
Massachusetts · Mar 17, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4089: Tobacco Health Tax and Agricultural Assistance Act of 1994. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4089/
MLA
"H.R. 4089: Tobacco Health Tax and Agricultural Assistance Act of 1994." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4089/.
Bluebook (legal)
H.R. 4089, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4089/.
Markdown link
[H.R. 4089: Tobacco Health Tax and Agricultural Assistance Act of 1994](https://openamerica.io/bill/103-HR-4089/)
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