A bill to amend the Internal Revenue Code of 1954 to increase the excise tax on cigarettes.

Increases the excise tax on small cigarettes, weighing 3 pounds per thousand, to $4 per thousand plus an additional $1 per thousand, and on large cigarettes, weighing more than 3 pounds per thousand, to $8.40 per thousand plus an additional $2.10 per thousand. (Amends 26 U.S.C. 5701 (b))