A bill to amend the Internal Revenue Code of 1954 to impose an additional Federal tax on the manufacture of cigarettes and to appropriate the revenues generated by the additional tax to a trust fund for heart and lung disease.

Amends the Internal Revenue Code to impose an additional excise tax on cigarettes at the rate of $2.50 per thousand.

Establishes the Heart, Lung, and Environmental Health Medical Research Fund in the Treasury of the United States. Appropriates to the fund such amounts as are collected under the cigarette excise tax imposed by this Act. Stipulates that 66 percent of such amounts shall be used for National Cancer Institute research, 31 percent shall be used for National Heart Institute research, and 3 percent shall be used for research by the National Institute of Environmental Health Services.