HR 5499
102th Congress
House
Taxation
Advertising
Cigarettes
Income tax
Sales promotion
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: June 25, 1992
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 25, 1992
Referred to the House Committee on Ways and Means.
Jun 25, 1992
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to disallow an income tax deduction for sales promotion expenses relating to tobacco and tobacco products.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1