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With regard to D, I think that the information is not given with regard to who benefit or not and one can think or assume that the smokers do not benefit from the program, yet are required/asked to share the burden of the program.
Thus D could be correct.
Can someone help me out here?

Also for A, it is ok to just say "proposal" and not state what the proposal is??
and still be the answer?

Thanks in advance.

Every "what is the point at issue" question is just begging to be overanalyzed. Do not fall into this trap. Almost always the answer is the conclusion of the first person. In this case the politician's conclusion is "The funding for the new nationwide health-awareness campaign should come from an increase in taxes on cigarrettes."

The smoker disagrees with the conclusion of the the politician, so the answer is A.

To specifically address why D is wrong...

This is outside the scope of the question. The smoker does not address this issue in any way.