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S 1343 105th Congress Senate

Public Health and Education Resource (PHAER) Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the excise tax rate on tobacco products and deposit the resulting revenues into a Public Health a… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the excise tax rate on tobacco products and deposit the resulting revenues into a Public Health and Education Resource Trust Fund, and for other purposes.

Introduced: October 29, 1997 See on congress.gov
Taxation AdvertisingAgriculture and FoodAgriculture in foreign tradeArmed Forces and National Security
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Attorney-client privilegeBlock grantsBusiness income taxBusiness recordsCancerCigarettesCommerceCongressDepartment of Health and Human ServicesDrug abuseDrug abuse preventionDrug abuse treatmentDrug therapyEconomics and Public FinanceEducation
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 12, 1998
Sponsor introductory remarks on measure. (CR S744)
Oct 29, 1997
Read twice and referred to the Committee on Finance.
Oct 29, 1997
Sponsor introductory remarks on measure. (CR S11358-11360)
Oct 29, 1997
Introduced in Senate
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 Latest action February 12, 1998

Sponsor introductory remarks on measure. (CR S744)

 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Imposition of Increased Taxes on Tobacco Products

Title II: PHAER Trust Fund

Title III: Federal Standards with Respect to Tobacco

Products

Title IV: Sense of the Senate

Public Health and Education Research (PHAER) Act - Title I: Imposition of Increased Taxes on Tobacco Products - Increases the excise tax rate on tobacco products.

Title II: PHAER Trust Fund - Establishes in the U.S. Treasury the PHAER Trust Fund into which shall be deposited amounts equivalent to the revenue increase in the Treasury attributable to the increased excise taxes of this Act.

Requires 75 percent of the amounts in the Fund to be distributed, as specified, for the following State programs: (1) tobacco education, prevention, cessation, and treatment; (2) the Children's Health Insurance Program; (3) the Special Supplemental Food Program for Women, Infants, and Children, or the Maternal and Child Health Services Block Grant program, or both; (4) the American Stop Smoking Intervention Study for Cancer prevention; and (5) general health care block grants. Requires the remaining 25 percent to be distributed, as specified, for the following Federal programs: (1) tobacco control and prevention; (2) protecting the financial well-being of tobacco farming families and communities; (3) the National Institutes of Health; (4) the Centers for Disease Control and Prevention.

Title III: Federal Standards with Respect to Tobacco Products - Amends the Federal Cigarette Labeling and Advertising Act and the Comprehensive Smokeless Tobacco Health Education Act of 1986 to repeal provisions which limit health-related statements on cigarette and smokeless tobacco products and advertisements.

Title IV: Sense of the Senate - Expresses the sense of the Senate that any final comprehensive tobacco legislation funded by the PHAER Trust Fund must include, among other things: (1) stiff penalties for advertising that targets children; (2) authority for the Food and Drug Administration to treat tobacco like any other drug; (3) elimination of secondhand tobacco smoke; (4) ingredient disclosure and more prominent health warnings on all tobacco products; and (5) a prohibition on the use of Federal Government resources to weaken nondiscriminatory public health laws or promote tobacco sales abroad.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1343: Public Health and Education Resource (PHAER) Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-1343/
MLA
"S. 1343: Public Health and Education Resource (PHAER) Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1343/.
Bluebook (legal)
S. 1343, 105th Cong. (2026), https://openamerica.io/bill/105-S-1343/.
Markdown link
[S. 1343: Public Health and Education Resource (PHAER) Act](https://openamerica.io/bill/105-S-1343/)
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