From The Tax Foundation:
The House of Representatives yesterday voted 289-139 to pass a 156% increase in the federal excise tax on cigarettes (taking it from 39 cents per pack to $1.00, not counting state taxes which average over $1 a pack). The estimated $33 billion tax hike (over 4-1/2 years) would be earmarked to expand the State Children's Health Insurance Program (S-CHIP). The bill is almost identical to a previous version that was vetoed in the summer of 2007, and it will soon go to the Senate.
Now, we all know that paying taxes is patriotic, and we all want to fund children's health care. This one is a no-brainer! START SMOKING, AMERICA! "The children are depending on you." If you still don't want to smoke, maybe you can buy cigs to give to poor people at election time, then bus them to the polls.
The Tax Foundation has a non-sarcastic criticism of this bill, which is worth a read. (link)