It was Ike who signed into law the Cigar Excise Tax Extension of 1960, which included an amendment that gave small investors a chance to directly participate in the returns generated by diversified portfolios of income-producing real estate.

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The law imposes a 50% excise tax on any RMD a taxpayer fails to take.

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In February the Clinton Administration proposed 16 tax law changes, including stiffer penalties for shelter-users and excise taxes on promoters' fees.

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Under the law, cigarette packs with a net retail price of Phillipine peso11.50, excluding excise and value-added taxes, will have a P12 excise tax, while those with a net retail price tag of over P11.50 will be imposed with excise tax of P25.

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Also dubbed the Botox tax, this proposed excise tax was buried in the massive health care bill but became controversial and was not included in the law (tanning was taxed instead).

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