HR 3503
100th Congress
House
Taxation
Advertising and Marketing
Agriculture and Rural Affairs
Business and commerce
Cigarettes
Health
Health education
Health warnings
Income tax
Sales promotion
Smoking
Tax deductions
Tobacco
Smoking and Health Advertising Act of 1987
Introduced: October 15, 1987
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 15, 1987
Referred to House Committee on Ways and Means.
Oct 15, 1987
Introduced in House
Plain-English summary
Smoking and Health Advertising Act of 1987 - Amends the Internal Revenue Code to disallow an income tax deduction for tobacco and tobacco product sale promotion expenses.
Defines "tobacco and tobacco products" as any small cigarette, large cigarette, cigar, pipe tobacco, tobacco that can be rolled into a cigarette, or smokeless tobacco product, including snuff and chewing tobacco.
Permits the deduction if the taxpayer's expenditures for advertising informing the public of the health effects of tobacco product use exceed five percent of the sales promotion expenses in question for a given taxable year.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1