Tobacco Consumption Reduction and Health Improvement Act of 1993

Tobacco Consumption Reduction and Health Improvement Act of 1993 - Amends the Internal Revenue Code to increase the excise tax on: (1) cigars; (2) cigarettes; (3) cigarette papers and tubes; (4) snuff; and (5) chewing and pipe tobacco. Imposes a tax on the floor stocks of such tobacco products which are removed before January 1, 1994. Makes an exception to the imposition of such tax for floor stocks of such products held on such date at the place intended to be sold at retail. Imposes such tax on such products entered into the United States from foreign trade zones before such date.

Establishes in the Treasury the Health Reform Trust Fund composed of the net increases in revenues received by the Treasury as the result of this Act. Directs the Secretary to use: (1) 80 percent of such funds in a fiscal year for the provision of medical care and medical insurance to persons without such insurance; and (2) 20 percent for health education programs, smoking cessation programs, and distribution to States required to reduce State taxes on tobacco products as a result of the increase in the Federal excise tax under this Act.