HR 1544
101th Congress
House
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.
Taxation
AdvertisingCigarettesIncome taxSales promotion
More subjectsShow fewer subjects
SmokingTax deductionsTobacco
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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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to disallow any income tax deduction for tobacco and tobacco product sales promotion expenses.
Bill text
1 version
- Introduced in House Formatted Text
Committees of jurisdiction
1
Cite this page
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/
"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/.
H.R. 1544, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1544/.
[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/)