A bill to amend the Internal Revenue Code of 1954 to increase the excise tax on cigarettes, and to amend the Public Health Service Act to establish a trust fund to be used to fund the research programs of the National Cancer Institute.

Increases the excise tax on small cigarettes, weighing 3 pounds or less per thousand, to $4 per thousand plus an additional $1 per thousand, and that on large cigarettes, weighing over 3 pound per thousand, to $8.40 per thousand plus an additional $2.10 per thousand, effective June 30, 1975. (Amends 26 U.S.C. 5701 (b))

Establishes the National Cancer Research Fund to be used to fund the research programs of the National Cancer Institute. Provides that, beginning with fiscal year 1976, there shall be appropriated to the trust fund amounts equivalent to the additional tax on cigarettes imposed by this Act.

Authorizes appropriations to the trust fund from the general fund of the Treasury through September 30, 1977.