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HR 1323 105th Congress House

Tobacco Advertising Tax Reform Act

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

Introduced: April 15, 1997 See on congress.gov
Taxation AdvertisingAgriculture and FoodBusiness income taxCigarettes
More subjectsShow fewer subjects
CommerceCostsDrug abuseIncome taxSmokeless tobaccoTax deductionsTobaccoTobacco industry
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Apr 15, 1997
Referred to the House Committee on Ways and Means.
Apr 15, 1997
Introduced in House
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 Latest action April 15, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tobacco Advertising Tax Reform Act - Amends the Internal Revenue Code to prohibit a deduction for the expenses of advertising tobacco products.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 7 Independent 1
D
Sherman, Brad
California · Sep 23, 1998
 D
Kaptur, Marcy
Ohio · Aug 6, 1998
 D
Markey, Edward J.
Massachusetts · May 22, 1997
 D
McGovern, James P.
Massachusetts · May 7, 1997
 D
Lofgren, Zoe
California · Apr 29, 1997
 I
Sanders, Bernard
Vermont · Apr 17, 1997
 D
DeLauro, Rosa L.
Connecticut · Apr 15, 1997
 D
Norton, Eleanor Holmes
District of Columbia · Apr 15, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1323: Tobacco Advertising Tax Reform Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1323/
MLA
"H.R. 1323: Tobacco Advertising Tax Reform Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1323/.
Bluebook (legal)
H.R. 1323, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1323/.
Markdown link
[H.R. 1323: Tobacco Advertising Tax Reform Act](https://openamerica.io/bill/105-HR-1323/)
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