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The Cigarette Tax Increase to Finance SCHIP

Abstract. On January 15, the House passed H.R. 2, a bill which included increased tobacco taxes to finance
State Children’s Health Insurance Program (SCHIP). This legislation was similar to that passed in the In the
110th Congress (H.R. 976 and H.R. 3162) although the initial House proposal had smaller tax increases.. H.R.
2 increases cigarette taxes, the primary source of tobacco tax revenues from 39 cents to $1.00. According to the
Joint Committee on Taxation, the cigarette tax will raise $6.4 billion in federal revenues in FY 2010 with all
federal tobacco taxes increases raising $7.1 billion. A similar tax increase is contained in the Senate Finance
Committee mark. The analysis suggests that state and local governments will lose about $1 billion in cigarette
tax revenues and up to $0.5 billion in lost revenues from the tobacco settlement payments. The legislation is
now being considered in the Senate. A justification is to discourage teenage smoking, but this effect is probably
small; a reservation is that the burden falls heavily on low-income individuals. Taxes on other tobacco products
are also increased, although cigarette taxes account for most tobacco revenues. In the 110th Congress, the
President vetoed the 110th Congress SCHIP proposal on October 3, 2008, the House failed to override the veto
and a new bill, H.R. 3963 passed the House and Senate, with no changes in the cigarette tax, but changes in
spending rules, and the President vetoed that version on December 12, 2008.

Abstract. On January 15, the House passed H.R. 2, a bill which included increased tobacco taxes to financeState Children’s Health Insurance Program (SCHIP). This legislation was similar to that passed in the In the110th Congress (H.R. 976 and H.R. 3162) although the initial House proposal had smaller tax increases.. H.R.2 increases cigarette taxes, the primary source of tobacco tax revenues from 39 cents to $1.00. According to theJoint Committee on Taxation, the cigarette tax will raise $6.4 billion in federal revenues in FY 2010 with allfederal tobacco taxes increases raising $7.1 billion. A similar tax increase is contained in the Senate FinanceCommittee mark. The analysis suggests that state and local governments will lose about $1 billion in cigarettetax revenues and up to $0.5 billion in lost revenues from the tobacco settlement payments. The legislation isnow being considered in the Senate. A justification is to discourage teenage smoking, but this effect is probablysmall; a reservation is that the burden falls heavily on low-income individuals. Taxes on other tobacco productsare also increased, although cigarette taxes account for most tobacco revenues. In the 110th Congress, thePresident vetoed the 110th Congress SCHIP proposal on October 3, 2008, the House failed to override the vetoand a new bill, H.R. 3963 passed the House and Senate, with no changes in the cigarette tax, but changes inspending rules, and the President vetoed that version on December 12, 2008.

Wikileaks – download PDF : RS22681_20090116

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