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HR 5499 102th 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.

Introduced: July 31, 1992 See on congress.gov
Taxation AdvertisingCigarettesIncome taxSales promotion
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Tax deductionsTobacco
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Jun 25, 1992
Referred to the House Committee on Ways and Means.
Jun 25, 1992
Introduced in House
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 Latest action June 25, 1992

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow an income tax deduction for sales promotion expenses relating to tobacco and tobacco products.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 3 Independent 1
D
Durbin, Richard J.
Illinois · Jul 31, 1992
 D
Kaptur, Marcy
Ohio · Jul 31, 1992
LIPINSKI, WILLIAM
· Jul 31, 1992
 D
Norton, Eleanor Holmes
District of Columbia · Jul 31, 1992
 I
Sanders, Bernard
Vermont · Jul 31, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5499: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5499/
MLA
"H.R. 5499: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5499/.
Bluebook (legal)
H.R. 5499, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5499/.
Markdown link
[H.R. 5499: 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/102-HR-5499/)
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