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HR 2606 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products or alcoholic beverages.

Introduced: July 13, 1987 See on congress.gov
Taxation AdvertisingAdvertising and MarketingAgriculture and Rural AffairsAlcohol and Alcoholic Beverages
More subjectsShow fewer subjects
Alcoholic beverage industryAlcoholic beveragesBeerBusiness and commerceCigarettesIncome taxSales promotionSmokeless tobaccoTax deductionsTobaccoWine
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 4, 1987
Referred to House Committee on Ways and Means.
Jun 4, 1987
Introduced in House
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 Latest action June 4, 1987

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow an income tax deduction for any amount paid or incurred to advertise any tobacco product or alcoholic beverage.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jul 13, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2606: A bill to amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products or alcoholic beverages.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-2606/
MLA
"H.R. 2606: A bill to amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products or alcoholic beverages.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-2606/.
Bluebook (legal)
H.R. 2606, 100th Cong. (2026), https://openamerica.io/bill/100-HR-2606/.
Markdown link
[H.R. 2606: A bill to amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products or alcoholic beverages.](https://openamerica.io/bill/100-HR-2606/)
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