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S 1491 105th Congress Senate Taxation Agriculture and Food Agriculture in foreign trade Business income tax Cigarettes Commerce Drug abuse Economics and Public Finance Foreign Trade and International Finance Import restrictions Income tax Indexing (Economic policy) Smokeless tobacco Tax deductions Tax rates Tobacco tax

A bill to increase the excise tax rate on tobacco products.

Introduced: November 8, 1997 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 8, 1997
Read twice and referred to the Committee on Finance.
Nov 8, 1997
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the excise tax rate on tobacco products.

What's happening now November 8, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 3027 Identical bill To amend the Internal Revenue Code of 1986 to increase the tax rate on tobacco products, and for other purposes.
 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 · Nov 8, 1997
 D
Reed, Jack
Rhode Island · Nov 8, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1491: A bill to increase the excise tax rate on tobacco products.. 105th Congress. Open America. https://openamerica.io/bill/105-S-1491/
MLA
"S. 1491: A bill to increase the excise tax rate on tobacco products.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1491/.
Bluebook (legal)
S. 1491, 105th Cong. (2026), https://openamerica.io/bill/105-S-1491/.
Markdown link
[S. 1491: A bill to increase the excise tax rate on tobacco products.](https://openamerica.io/bill/105-S-1491/)
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