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HR 3950 99th Congress House

A bill to amend the Internal Revenue Code of 1954 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.

Introduced: December 16, 1985 See on congress.gov
Taxation Advertising and MarketingAgriculture and Rural AffairsBusiness and commerceCigarettes
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Income taxSales promotionTax deductionsTobacco
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Dec 16, 1985
Referred to House Committee on Ways and Means.
Dec 16, 1985
Introduced in House
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 Latest action December 16, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow an income tax deduction for any tobacco and tobacco product sale promotion expenses.

Defines "tobacco and tobacco products" as any small cigarette, large cigarette, cigar, or smokeless tobacco product, including snuff and chewing tobacco.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jan 23, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3950: A bill to amend the Internal Revenue Code of 1954 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-3950/
MLA
"H.R. 3950: A bill to amend the Internal Revenue Code of 1954 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-3950/.
Bluebook (legal)
H.R. 3950, 99th Cong. (2026), https://openamerica.io/bill/99-HR-3950/.
Markdown link
[H.R. 3950: A bill to amend the Internal Revenue Code of 1954 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.](https://openamerica.io/bill/99-HR-3950/)
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