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HR 3372 100th Congress House Taxation Customs administration Foreign Trade and International Finance Foreign Trade and Investments Imports Income tax Tariff Tax deductions

A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.

Introduced: September 30, 1987 Introduced by: Kaptur, Marcy Democratic · Ohio See on congress.gov
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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
Sep 30, 1987
Referred to House Committee on Ways and Means.
Sep 30, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny an income tax deduction for the payment of any import tariff or duty imposed under the customs laws of the United States. Applies to both the deduction for trade or business expenses and the deduction of expenses for production of income.

What's happening now September 30, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3372: A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3372/
MLA
"H.R. 3372: A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3372/.
Bluebook (legal)
H.R. 3372, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3372/.
Markdown link
[H.R. 3372: A bill to amend the Internal Revenue Code of 1986 to deny a deduction for the payment of tariffs imposed by the United States.](https://openamerica.io/bill/100-HR-3372/)
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