A tax on tobacco is a regressive tax, and so equity-based opposition to a tobacco tax increase generally makes sense. However, if the tax will be used to fund an expansion of a fiscally progressive program, then it is possible that the net result will be progressive. I spent some time this morning compiling info that would give some indication of how the SCHIP expansion would shake out. Well, someone has already done the yeoman's work and crunched the numbers. The fiscally conservative, but nonpartisan Tax Foundation state their opposition in this article, they essentially make the progressive case for tobacco-tax-funded SCHIP expansion. Now, an income-tax-funded expansion would be more progressive, but given a filibuster-happy senate and veto-mongering president, this is a best-case scenario.