A bill to amend the Internal Revenue Code of 1954 to increase the tax on cigarettes to 40 cents per pack.

Amends the Internal Revenue Code to increase the excise tax on small cigarettes from $8 to $20 per thousand. Increases the excise tax on large cigarettes from $16.80 to $42 per thousand.

Repeals the FY 1985 termination date for increases in the excise tax on cigarettes.