Skip to main content
S. 464 118th Congress Senate

No Tax Subsidies for E-Cigarette and Tobacco Ads Act

Official title: A bill to amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems.

Introduced: February 16, 2023 Introduced by: Jeanne Shaheen Democratic · New Hampshire See on congress.gov
Taxation Business expensesDrug, alcohol, tobacco useIncome tax deductionsMarketing and advertising
Sign in to write a letter Sign in to watch
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Feb 16, 2023
Read twice and referred to the Committee on Finance.
Feb 16, 2023
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 16, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

No Tax Subsidies for E-Cigarette and Tobacco Ads Act

This bill denies a tax deduction for expenses relating to direct-to-consumer advertising of tobacco products, including electronic nicotine delivery systems.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 13

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • CGCN GROUP, LLC
    for RAI SERVICES COMPANY · North Carolina · 3rd Quarter 2026 (July 1 - Sep 30)
  • RAI SERVICES COMPANY
    for RAI SERVICES COMPANY · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • CGCN GROUP, LLC
    for RAI SERVICES COMPANY · North Carolina · 2nd Quarter 2026 (Apr 1 - June 30)
  • RAI SERVICES COMPANY
    for RAI SERVICES COMPANY · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • CGCN GROUP, LLC
    for RAI SERVICES COMPANY · North Carolina · 1st Quarter 2026 (Jan 1 - Mar 31)
  • RAI SERVICES COMPANY
    for RAI SERVICES COMPANY · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 13 filings →
 Cosponsors 4
All 4 Democratic 4
D
Blumenthal, Richard
Connecticut · Feb 16, 2023
 D
Durbin, Richard J.
Illinois · Feb 16, 2023
 D
Merkley, Jeff
Oregon · Feb 16, 2023
 D
Reed, Jack
Rhode Island · Feb 16, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 464: No Tax Subsidies for E-Cigarette and Tobacco Ads Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-464/
MLA
"S. 464: No Tax Subsidies for E-Cigarette and Tobacco Ads Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-464/.
Bluebook (legal)
S. 464, 118th Cong. (2026), https://openamerica.io/bill/118-S-464/.
Markdown link
[S. 464: No Tax Subsidies for E-Cigarette and Tobacco Ads Act](https://openamerica.io/bill/118-S-464/)
Report a problem