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HR 2534 103th Congress House

Tobacco Advertising Subsidies and Health Enhancement Strategies Act

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

Introduced: June 28, 1993 See on congress.gov
Taxation AdvertisingBudget deficitsCigarettesFederal budgets
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Government spending reductionsIncome taxSales promotionTax deductionsTobaccoTobacco industryTravel costs
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 1993
Referred to the House Committee on Ways and Means.
Jun 28, 1993
Sponsor introductory remarks on measure. (CR H4084)
Jun 28, 1993
Introduced in House
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 Latest action June 28, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tobacco Advertising Subsidies and Health Enhancement Strategies Act - Amends the Internal Revenue Code to disallow any deduction for tobacco product sale promotion expenses. Requires any additional revenues to the Treasury to be used for deficit reduction purposes. Prohibits such revenues from being considered for any purpose under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Durbin, Richard J.
Illinois · Jun 28, 1993
 D
Wyden, Ron
Oregon · Jun 28, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2534: Tobacco Advertising Subsidies and Health Enhancement Strategies Act. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2534/
MLA
"H.R. 2534: Tobacco Advertising Subsidies and Health Enhancement Strategies Act." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2534/.
Bluebook (legal)
H.R. 2534, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2534/.
Markdown link
[H.R. 2534: Tobacco Advertising Subsidies and Health Enhancement Strategies Act](https://openamerica.io/bill/103-HR-2534/)
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