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 increase the authorization for appropriations for the National Heart and Lung Institute by amounts equal to the increase in receipts from such tax.

Imposes increased taxes, under the Internal Revenue Code, on cigarettes of $0.50 more per thousand on small cigarettes and $1.05 more per thousand on large cigarettes, the proceeds, coupled with additional appropriations authorizations, to be used in part for programs respecting lung and blood diseases.