S 464
118th Congress
Senate
Taxation
Business expenses
Drug, alcohol, tobacco use
Income tax deductions
Marketing and advertising
No Tax Subsidies for E-Cigarette and Tobacco Ads Act
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
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Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
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/
"S. 464: No Tax Subsidies for E-Cigarette and Tobacco Ads Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-464/.
S. 464, 118th Cong. (2026), https://openamerica.io/bill/118-S-464/.
[S. 464: No Tax Subsidies for E-Cigarette and Tobacco Ads Act](https://openamerica.io/bill/118-S-464/)