[20050428]RS20343_烟草产品联邦消费税：费率和收入.pdf

1 For a more detailed legislative history, see CRS Report 94-474, Federal Excise Taxes onTobacco Products: A Summary of Present Law and a Legislative History, by Thomas B. Ripy andMildred C. Washington.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20343Updated April 28, 2005Federal Excise Taxes on Tobacco Products:Rates and RevenuesLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionSummaryThis report examines increases in excise tax rates on tobacco products containedin the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rateson tobacco products became effective in two stages. The first scheduled increase inrates occurred on January 1, 2000, while the second increase in rates occurred two yearslater on January 1, 2002.The increased rates apply to all tobacco products. In addition, the act included anew excise tax on roll-your-own tobacco which became effective January 1, 2000. Alsoincluded in the act were expanded compliance measures designed to ensure collectionsof tobacco excise tax monies. As a result of payments made by tobacco companiesunder the Master Settlement