HR 4510 · 93th Congress · Tobacco

A bill to amend the Internal Revenue Code of 1954, to tax cigarettes on the basis of their tar and nicotine content.

Introduced 1973-02-21· Sponsored by Rep. Corman, James C. [D-CA-22]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-02-21)

Plain Language Summary

[AI summary unavailable — showing source text] Revises the tax on cigarettes, under the Internal Revenue Code on the basis of their tar and nicotine content, with those having the higher tar and nicotine content being taxed at a higher rate. Directs the Federal Trade Commission to test tar and nicotine levels of all brands at least once every quarter. (Amends 26 U.S.C. 5701 (b))…

Summarized by Claude AI · Non-partisan · For informational purposes only