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S 526 105th Congress Senate Taxation Cigarettes Commerce Drug abuse Foreign Trade and International Finance Free ports and zones Smokeless tobacco Tax credits Tax rates Tobacco tax Vending machines

A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products for the purpose of offsetting the Federal budgetary costs associated with the Child Health Insurance…

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A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products for the purpose of offsetting the Federal budgetary costs associated with the Child Health Insurance and Lower Deficit Act.

Introduced: April 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 30, 1997
Committee on Finance. Hearings held.
Apr 8, 1997
Read twice and referred to the Committee on Finance.
Apr 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 on tobacco products.

What's happening now April 30, 1997

Committee on Finance. Hearings held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Wyden, Ron
Oregon · Apr 15, 1997
 D
Durbin, Richard J.
Illinois · Apr 8, 1997
 D
Murray, Patty
Washington · Apr 8, 1997
 D
Reed, Jack
Rhode Island · Apr 8, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 526: A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products for the purpose of offsetting the Federal budgetary costs associated with the Child Health Insurance and Lower Deficit Act.. 105th Congress. Open America. https://openamerica.io/bill/105-S-526/
MLA
"S. 526: A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products for the purpose of offsetting the Federal budgetary costs associated with the Child Health Insurance and Lower Deficit Act.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-526/.
Bluebook (legal)
S. 526, 105th Cong. (2026), https://openamerica.io/bill/105-S-526/.
Markdown link
[S. 526: A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products for the purpose of offsetting the Federal budgetary costs associated with the Child Health Insurance and Lower Deficit Act.](https://openamerica.io/bill/105-S-526/)
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