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HR 1230 103th Congress House Taxation Advertising Alcoholic beverage industry Alcoholic beverages Billboards Income tax Periodicals Radio Tax deductions Television advertising Tobacco Tobacco industry

To amend the Internal Revenue Code of 1986 to disallow deductions for expenses for advertising tobacco products or alcoholic beverages on television or radio, in newspapers or magazines, or on…

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To amend the Internal Revenue Code of 1986 to disallow deductions for expenses for advertising tobacco products or alcoholic beverages on television or radio, in newspapers or magazines, or on billboards.

Introduced: March 4, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4, 1993
Referred to the House Committee on Ways and Means.
Mar 4, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow a deduction for expenses incurred in advertising tobacco products or alcoholic beverages on television or radio, in any periodical, or on any billboard.

What's happening now March 4, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Markey, Edward J.
Massachusetts · Mar 30, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1230: To amend the Internal Revenue Code of 1986 to disallow deductions for expenses for advertising tobacco products or alcoholic beverages on television or radio, in newspapers or magazines, or on billboards.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1230/
MLA
"H.R. 1230: To amend the Internal Revenue Code of 1986 to disallow deductions for expenses for advertising tobacco products or alcoholic beverages on television or radio, in newspapers or magazines, or on billboards.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1230/.
Bluebook (legal)
H.R. 1230, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1230/.
Markdown link
[H.R. 1230: To amend the Internal Revenue Code of 1986 to disallow deductions for expenses for advertising tobacco products or alcoholic beverages on television or radio, in newspapers or magazines, or on billboards.](https://openamerica.io/bill/103-HR-1230/)
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