HR 3950
99th Congress
House
Taxation
Advertising and Marketing
Agriculture and Rural Affairs
Business and commerce
Cigarettes
Income tax
Sales promotion
Tax deductions
Tobacco
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
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
Plain-English summary
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.
What's happening now
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1