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HR 2962 104th Congress House Taxation Advertising Agriculture and Food Cigarettes Commerce Drug abuse Government Operations and Politics Income tax Sales promotion Smokeless tobacco Tax deductions Tobacco Tobacco industry

To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.

Introduced: February 6, 1996 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Feb 6, 1996
Referred to the House Committee on Ways and Means.
Feb 6, 1996
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow any tax deductions for the expenses of advertising cigars, cigarettes, smokeless tobacco, pipe tobacco, or any similar tobacco product.

What's happening now February 6, 1996

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
DeLauro, Rosa L.
Connecticut · Sep 26, 1996
 D
Norton, Eleanor Holmes
District of Columbia · Jun 25, 1996
 D
Durbin, Richard J.
Illinois · Feb 6, 1996
 D
Reed, Jack
Rhode Island · Feb 6, 1996
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2962: To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2962/
MLA
"H.R. 2962: To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2962/.
Bluebook (legal)
H.R. 2962, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2962/.
Markdown link
[H.R. 2962: To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.](https://openamerica.io/bill/104-HR-2962/)
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