Alabama
HB 134

Would increase the state portion of the excise tax on cigarettes from $.26 a pack to $.75 a pack.
(Filed 2/3/09; did not pass by end of regular session)

California
AB 89,
SB 600

Would impose an additional excise tax on the distribution of cigarettes; at the rate of $0.105 for each cigarette distributed ($1.05 per pack of 20).
(Filed 1/5/09; SB 600 favorable Senate report; held in Senate committee 9/6/09)

Florida
HB 11,HB 15a,
HB 887, HB 7a, SB 1172,

Would increase the amount of the cigarette user fee. Requires that revenue derived from the fee be allocated to specified trust funds, entities, and medical programs including, among other things, specified cancer research and treatment centers, medical residency and fellowship programs, recruitment of cancer researchers and research teams, the State Kidcare program, and research of tobacco related illnesses.
(Filed in House 12/30/08; referred to House councils 3/9/09; did not pass by end of regular session)

Georgia
HB 39

Would increase the excise tax on cigarettes from 37 cents to $1.37 and increase the tax on loose or smokeless tobacco from 10 percent to 25 percent of the wholesale cost price.
(Filed 1/12/09; sent to House Ways & Means 2/2/09; did not pass; may be carried over to 2010)

Hawaii
HB 895,
SB 38

Would increase the tobacco tax on tobacco products other than cigarettes from 40% to 60% of the wholesale price and deposit 33.3% of the proceeds collected into the community health centers special fund.
(Filed 1/28/09; sent to House Committee On Health; passed Committee on Health; sent to Committee on Ways and Means, 3/27/09)

Illinois
SB 44

Would amend the Cigarette Tax Act and the Cigarette Use Tax Act, by providing that an additional tax of 50 mills per cigarette ($1.00 per pack) shall be imposed on retailers of cigarettes. Also would require that, of the proceeds 99.43% be deposited in the Healthcare Provider Relief Fund and 0.57% be deposited in the Tax Compliance and Administration Fund. It is "expected to generate an additional $175 million in revenue for Fiscal Year 2010 and 2011.
(Filed 1/30/09; passed Senate 4/1/09; in House)

Mississippi
HB 40, HB 105,
HB 165, HB 354, SB 2053

Relates to Medicaid; would increase the excise tax on cigarettes; provides that the tobacco tax law does not apply to interstate sales of tobacco.
HB 165: Would increase the excise tax on tobacco.
(HB 105: Filed: 1/2/09; From House Committee On Medicaid: Do Pass With Substitute; did not pass Conference Committee, 4/1/09)
(HB 165: Failed to pass committee, 2/25/09)

Missouri
HB 494

Would increase the tax on cigarettes by $.16 per pack, with revenue to be deposited in the state general revenue fund.
(Filed 1/29/09; did not pass in 2009 regular session; may be carried over to 2010))

Montana
SB 317, D 1341

Would increase non-cigarette tobacco taxes and cigarette tax on 20 pack by 17 cents (from $1.70 to $1.87).
(Filed & sent to Senate Committee On Taxation 1/30/09; D 1341 did not pass )

New Hampshire
HB 567,
HB 638

HB 567 would redefine tobacco products for purposes of the tobacco tax,  increasing the tax on tobacco products other than cigarettes; also would establish a tobacco use prevention and cessation program fund to be administered by the Department of Health and Human Services; designating the increase in the tax to such fund; specifies that 10 percent of moneys in the fund be used for a youth tobacco use prevention and empowerment program.
H.B. 638, would increase the tobacco tax and dedicates certain tobacco tax revenues to the comprehensive cancer plan fund.
(HB 567: Filed & sent to House Committee On Ways And Means, 1/8/09; Failed to pass House, 3/24/09)
(HB 638: Filed 1/8/09; did not pass in 2009; carried over to 2010)

New York
AB 3300, AB 8028, SB 4036

Would increase the state tax on a pack of cigarettes from $2.75 (the rate established in 2008) to $3.50.
(Filed & sent to committee on Ways and Means, 1/26/09; held in committee as of 9/6/09)

Oregon
HB 2009,
HB 2018,
HB 2075,
HB 2122,
HB 2369,
HB 3387

Would increase the cigarette tax; appropriating funds from the increase to transportation services for elderly individuals and individuals with disabilities.
(HB 2075: Filed 1/12/09; sent to committee on Transportation, 1/15/09)
(HB 2122: Filed 1/15/09; sent to committee on Health Care, 1/22/09; HB 3387 filed 3/12/09; bills did not pass by end of regular session)

Pennsylvania
HB 57

Would imposed a tax on the tobacco product wholesale price; at the rate of 59.2% of the wholesale price of the tobacco product.
(Filed 1/26/09; held in House committee as of 9/5/09)

South Carolina
HB 3014,
HB 3119,
HB 3206,
HB 3211

Would impose a surtax on cigarettes, increasing from 7 cents to $1.00 (in HB 3211) or to 44 cents (in HB 3014) or to 37 cents (in HB 2119) or to 32 cents (in HB 3206) per pack; with funds used for various programs including the Medicaid Trust Fund and the Health Care Access Trust Fund; also providing for additional coverage for the state children's health insurance program and the health care premium assistance program.
(Filed & sent to Ways and Means Committee 1/13/09; did not pass in 2009 regular session; may be carried over to 2010)

S 114 would increase the tax on cigarette packs by $1.305, from the current 69.5 cents to $2.00.
H 219 would increase the tax on cigarette packs by $1.00, from 69.5 cents to $1.695.
(Filed 1/26/09; did not pass 3/12/09)

Virginia
HB 1347, HB 2249

Would allow local counties to tax cigarettes up to $.05.
(Status: did not pass in 2008; subject to carryover to 2009)

Section 1. The Legislature finds that cigarette consumption dramatically impacts the state's Medicaid budget and a substantial deficit has been created between what consumers pay in related excise or privilege fees and what the state actually incurs in health care costs. The Legislature further finds that the imposition of a user fee on cigarettes should at least be commensurate with the projected governmental costs associated with the consumption of cigarettes. The Legislature further finds that revenues derived from such user fees should apply to health care, with an emphasis given to measures for which there is a connection between cigarette consumption and the user fee revenue generated from the consumption of cigarettes.

(Federal) Tobacco Excise Taxes
The vast majority of tobacco taxes are on cigarettes, which account for 97% of federal tobacco tax revenue. Under current law, excise taxes on cigarettes and other tobacco products include the following rates:

• federal cigarette taxes: $0.39 per pack;
• small cigars: $.04 per package of 20;
• large cigars: 20.719% of sales price, not to exceed $48.75 per 1,000 units (i.e., a maximum tax of almost $.05 cents per cigar);
• chewing tobacco: $.01 per ounce;
• snuff: $.04 cents per ounce; and
• pipe and roll-your-own tobacco: $.07 cents per ounce.
• There are also taxes on cigarette paper and cigarette tubes. These taxes are imposed per pound and the rates are as follows: (1) $0.195 for chewing tobacco, (2) $0.585 for snuff, and (3) $1.0606 for pipe and roll-your-own tobacco.
• There are also taxes on large cigarettes that are essentially non-existent (although a tax is necessary for administrative reasons).

CHIPRA 2009 will increase taxes on cigarettes and tobacco-related products (effective April 1, 2009) to the following rates:

• federal cigarette taxes would be increased to $1.00 and .66 cents per pack;
• small cigars would have their taxes immediately increased to the same level as cigarettes: $1.0066 per pack, an increase of $.97.
  (The House of Representatives passed version of January 2009 had a gradual increase of $0.25 per pack in 2009-2010, $0.50 in 2011-2012, $0.75 in 2013-2014, and $1.00 in 2015 and thereafter;
• large cigars would be subject to a tax of 52.75% of sales price with a maximum of $0.4026 per cigar;   [2/12/09 update]
• chewing tobacco would be increased to approximately $.03 cents per ounce (and $0.50 per pound);
• snuff would be increased to $.113 per can ($1.51 per pound);   [2/12/09 update]
• pipe tobacco would be increased to $.18 per ounce ($2.8126 per pound);
• roll-your-own tobacco (RYO) would be increased to $1.53 per ounce ($24.78 per pound). The definition of roll–your-own tobacco would be expanded to include tobacco that could be used to make cigars. The large increase in roll-your-own tobacco reflects concerns that this tobacco might substitute for cigarettes;
• cigarette papers taxes would rise from $1.22 per 40, to $3.13;
• cigarette tubes would rise from $2.44 to $6.26.