A bill to amend the Internal Revenue Code of 1954 to discourage interstate bootlegging of cigarettes by increasing the Federal tax on cigarettes and to provide payments to certain States which do not impose more than 3-cent special tax on a pack of cigarettes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to impose an additional excise tax on cigarettes to be paid into a Cigarette Tax Trust Fund in the Treasury and disbursed to States which do not impose more than a three-cent special tax on a pack of cigarettes.…