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S 1755 105th Congress Senate

Children's Health Preservation and Tobacco Advertising Compliance Act

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow tax deductions for advertising, promotional, and marketing expenses relating to tobacco product u… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow tax deductions for advertising, promotional, and marketing expenses relating to tobacco product use unless certain advertising requirements are met.

Introduced: March 13, 1998 Introduced by: Reed, Jack Democratic · Rhode Island See on congress.gov
Taxation AdvertisingAgriculture and FoodArts, Culture, ReligionBillboards
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Business income taxCigarettesCommerceConsumer discountsDrug abuseFamiliesGiftsGovernment Operations and PoliticsGovernment paperworkHealthIncome taxInternetLabelingLawLicensesMarketingMotion picturesMusicNewspapersOutdoor advertisingPackagingPeriodicalsRetail tradeSales promotionScience, Technology, CommunicationsSigns and symbolsSmokeless tobaccoSmoking and youthSound recording and reproducingSports and RecreationStadiumsTax deductionsTelevision programsTobaccoTobacco industryVideo gamesVideo tape recording
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 19, 1998
Sponsor introductory remarks on measure. (CR S2239-2242)
Mar 13, 1998
Read twice and referred to the Committee on Finance.
Mar 13, 1998
Sponsor introductory remarks on measure. (CR S1948)
Mar 13, 1998
Introduced in Senate
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 Latest action March 19, 1998

Sponsor introductory remarks on measure. (CR S2239-2242)

 Plain-English summary Congressional Research Service

Children's Health Preservation and Tobacco Advertising Compliance Act - Amends the Internal Revenue Code to disallow tax deductions for certain youth-oriented tobacco advertising, promotion, and marketing expenses.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1755: Children's Health Preservation and Tobacco Advertising Compliance Act. 105th Congress. Open America. https://openamerica.io/bill/105-S-1755/
MLA
"S. 1755: Children's Health Preservation and Tobacco Advertising Compliance Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1755/.
Bluebook (legal)
S. 1755, 105th Cong. (2026), https://openamerica.io/bill/105-S-1755/.
Markdown link
[S. 1755: Children's Health Preservation and Tobacco Advertising Compliance Act](https://openamerica.io/bill/105-S-1755/)
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