HR 1323
105th Congress
House
Taxation
Advertising
Agriculture and Food
Business income tax
Cigarettes
Commerce
Costs
Drug abuse
Income tax
Smokeless tobacco
Tax deductions
Tobacco
Tobacco industry
Tobacco Advertising Tax Reform Act
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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Plain-English summary
Tobacco Advertising Tax Reform Act - Amends the Internal Revenue Code to prohibit a deduction for the expenses of advertising tobacco products.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 1323: Tobacco Advertising Tax Reform Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1323/
"H.R. 1323: Tobacco Advertising Tax Reform Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1323/.
H.R. 1323, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1323/.
[H.R. 1323: Tobacco Advertising Tax Reform Act](https://openamerica.io/bill/105-HR-1323/)