in tax on cigarettes and small cigars (a) Small cigars Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 per thousand and inserting $75.30 per thousand . (b) Cigarettes Section 5701(b) of such Code is amended— (1) by striking $50.33 per thousand in paragraph (1) and inserting $75.30 per thousand