Tobacco Health Tax and Agricultural Assistance Act of 1994
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 17, 1994
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.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.
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