{
  "id": "RS20343",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS20343",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821452/",
      "id": "RS20343_2005Apr28",
      "date": "2005-04-28",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Federal Excise Taxes on Tobacco Products: Rates and Revenues",
      "summary": "This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050428_RS20343_dbaa3f99d1733ddd5b4e2f511399f215a6d1f620.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050428_RS20343_dbaa3f99d1733ddd5b4e2f511399f215a6d1f620.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tobacco",
          "name": "Tobacco"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc812727/",
      "id": "RS20343_2002Jan10",
      "date": "2002-01-10",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Federal Excise Taxes on Tobacco Products: Rates and Revenues",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20020110_RS20343_568b4e0f96c301ed2200a42fdfa10d7dc65b9374.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20020110_RS20343_568b4e0f96c301ed2200a42fdfa10d7dc65b9374.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}