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S 3285 106th Congress Senate Taxation Agriculture and Food Business income tax Cigarettes Commerce Drug abuse Foreign Trade and International Finance Income tax Smokeless tobacco Tax exclusion Taxation of foreign income Tobacco Tobacco exports Tobacco industry

A bill to amend the Internal Revenue Code of 1986 to exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income.

Introduced: December 15, 2000 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Dec 15, 2000
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11930)
Dec 15, 2000
Sponsor introductory remarks on measure. (CR S11929-11930)
Dec 15, 2000
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to exclude tobacco products from the definition of the term "qualifying foreign trade property."
What's happening now December 15, 2000

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11930)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3285: A bill to amend the Internal Revenue Code of 1986 to exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income.. 106th Congress. Open America. https://openamerica.io/bill/106-S-3285/
MLA
"S. 3285: A bill to amend the Internal Revenue Code of 1986 to exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-3285/.
Bluebook (legal)
S. 3285, 106th Cong. (2026), https://openamerica.io/bill/106-S-3285/.
Markdown link
[S. 3285: A bill to amend the Internal Revenue Code of 1986 to exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income.](https://openamerica.io/bill/106-S-3285/)
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