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S 1411 105th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local government in connection with any tobacco…

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local gover… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local government in connection with any tobacco litigation or settlement and to use any increased Federal revenues to promote public health.

Introduced: November 7, 1997 See on congress.gov
Taxation AIDS (Disease)Agriculture and FoodBusiness income taxCommerce
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Department of Health and Human ServicesDietary supplementsDiseasesDrug abuseDrug abuse preventionEconomics and Public FinanceFederal aid to medical researchGovernment Operations and PoliticsGovernment trust fundsHealthHuman behaviorIncome taxLawMinoritiesMinority health
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 1997
Read twice and referred to the Committee on Finance.
Nov 7, 1997
Sponsor introductory remarks on measure. (CR S11993-11995)
Nov 7, 1997
Introduced in Senate
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 Latest action November 7, 1997

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to prohibit a deduction for any amount paid to the Federal Government or State or local government pursuant to any tobacco judgment or settlement.

Establishes the National Institutes of Health Trust Fund for Health Research into which shall be deposited the net increase in revenues received attributable to the provisions of the preceding paragraph.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Collins, Susan M.
Maine · Nov 7, 1997
 D
Durbin, Richard J.
Illinois · Nov 7, 1997
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APA
U.S. Congress. (2026). S. 1411: A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local government in connection with any tobacco litigation or settlement and to use any increased Federal revenues to promote public health.. 105th Congress. Open America. https://openamerica.io/bill/105-S-1411/
MLA
"S. 1411: A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local government in connection with any tobacco litigation or settlement and to use any increased Federal revenues to promote public health.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1411/.
Bluebook (legal)
S. 1411, 105th Cong. (2026), https://openamerica.io/bill/105-S-1411/.
Markdown link
[S. 1411: A bill to amend the Internal Revenue Code of 1986 to disallow a Federal income tax deduction for payments to the Federal Government or any State or local government in connection with any tobacco litigation or settlement and to use any increased Federal revenues to promote public health.](https://openamerica.io/bill/105-S-1411/)
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