National Health Research and Development Act

National Health Research and Development Act - States the congressional finding that cigarette smoking is a principal health threat and that the harmful factors in cigarette smoke are tars and nicotine. Amends the Public Health Service Act to establish a fifteen-member National Health Research and Development Advisory Commission for the purpose of advising the President and Congress on the overall status of the national health research effort and making recommendations on the course and priorities of future health research and development.

Outlines the procedures for members' appointment to the Commission. Requires the Commission, in addition to its other functions, to conduct studies relating to health research and development or the application and dissemination of health technology as the President or Congress may request or as the Commission deems necessary. Requires the Commission to report its conclusions and make recommendations at least once every two years to the President and Congress. Directs the Commission to make recommendations to the President and Congress on the distribution of moneys in the National Health Research and Development Fund established by this Act.

Authorizes the appropriation, for fiscal years 1977-1981, of those amounts determined by the Secretary of the Treasury to be equivalent to the revenue from the cigarette tax created by this Act, such amounts to be used for research and projects in the areas to be studied by the Commission.

Amends the Internal Revenue Code to impose a health research and development tax on cigarettes, such tax to be initially imposed in calendar year 1977, at the rate of $0.0002 for each milligram of tar and $0.002 for each milligram of nicotine. Steps up the rate of tax in each succeeding year, the final rate to be instituted in 1980, imposing a tax of $0.0005 for each milligram of tar and $0.005 for each milligram of nicotine.

Directs the Chairman of the Federal Trade Commission, at least once each calendar year, to certify to the Secretary of the Treasury or his delegate, the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States.