This legislation establishes a dedicated Cancer Research Trust Fund within the Treasury to support vital research efforts. The fund would receive its financing from an allocation of ten percent of the gross duties collected annually on imported tobacco and tobacco substitute articles . The Secretary of Health and Human Services, in coordination with the Director of the Defense Health Agency, would be responsible for expending these funds. The primary purpose is to conduct critical research and development into early cancer screening, prevention, treatments, and innovative therapies. A key provision directs the Secretary to prioritize research specifically on rare cancers and those affecting pediatric populations .