Children's Smoking Prevention, Health, and Learning Trust Fund Act of 1999

Children's Smoking Prevention, Health, and Learning Trust Fund Act of 1999 - Amends title XIX (Medicaid) of the Social Security Act (SSA) to prohibit as the treatment of an overpayment for Medicaid-related purposes any amount recovered or paid to a State as part of a settlement or judgment reached in litigation initiated or pursued by a State against one or more manufacturers of tobacco products (recovered amounts), if the Secretary of Health and Human Services (HHS) finds that specified conditions will be met, including that the State has filed an HHS-approved plan with the Secretary that outlines specified expenditure guidelines requiring, among other things, that at least 35 percent of the Federal share (50 percent of any recovered amounts for a fiscal year) be spent on certain tobacco use prevention programs such as smoking cessation programs and other anti-smoking State-initiated programs to assist smokers with smoking- induced disease, with the remainder of the Federal share to be spent on various specified health care and early learning programs, including the Children's Health Insurance program (SSA title XXI). Establishes an exception for tobacco-growing States with regard to expenditure of the remainder of the Federal share to allow them to use up to a specified percentage of such remainder for assistance programs for tobacco farmers and workers adversely impacted directly because of such settlement or judgment.Provides that: (1) if the Secretary determines that recovered amounts are not being spent accordingly the Secretary shall take appropriate action to offset such amounts from the amounts otherwise paid to the State under Medicaid; and (2) payment for administrative expenses incurred in pursuing tobacco litigation is prohibited.Makes this Act effective with regard to amounts recovered or paid to a State before, on, or after the enactment of this Act.