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HR 1544 101th Congress House Taxation Advertising Cigarettes Income tax Sales promotion Smoking Tax deductions Tobacco

To amend the Internal Revenue Code of 1986 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.

Introduced: March 21, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Mar 21, 1989
Referred to the House Committee on Ways and Means.
Mar 21, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow any income tax deduction for tobacco and tobacco product sales promotion expenses.

What's happening now March 21, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Pelosi, Nancy
California · Apr 18, 1989
 D
Markey, Edward J.
Massachusetts · Apr 10, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1544: To amend the Internal Revenue Code of 1986 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-1544/
MLA
"H.R. 1544: To amend the Internal Revenue Code of 1986 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-1544/.
Bluebook (legal)
H.R. 1544, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1544/.
Markdown link
[H.R. 1544: To amend the Internal Revenue Code of 1986 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.](https://openamerica.io/bill/101-HR-1544/)
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