< Back to H.R. 1323 (105th Congress, 1997–1998)

Text of the Tobacco Advertising Tax Reform Act

This bill was introduced on April 15, 1997, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 15, 1997 (Introduced).

Source: GPO

HR 1323 IH

105th CONGRESS

1st Session

H. R. 1323

To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.

IN THE HOUSE OF REPRESENTATIVES

April 15, 1997

Mr. MCHALE (for himself, Mr. HANSEN, Mr. MEEHAN, Mr. OBERSTAR, Mr. YATES, Mr. HINCHEY, Ms. RIVERS, Mr. ACKERMAN, Mr. MILLER of California, Mr. LIPINSKI, Mr. GEJDENSON, Ms. FURSE, Mr. DELLUMS, Mr. EVANS, Ms. NORTON, and Ms. DELAURO) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to disallow deductions for advertising expenses for tobacco products.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ‘Tobacco Advertising Tax Reform Act’.

SEC. 2. DISALLOWANCE OF DEDUCTIONS FOR ADVERTISING EXPENSES RELATING TO TOBACCO PRODUCT USE.

    (a) IN GENERAL- Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items not deductible) is amended by adding at the end the following new section:

‘SEC. 280I. DISALLOWANCE OF DEDUCTION FOR TOBACCO ADVERTISING EXPENSES.

    ‘No deduction shall be allowed under this chapter for expenses for advertising cigars, cigarettes, smokeless tobacco, pipe tobacco, or any similar tobacco product. For purposes of this section, any term used in this section which is also used in section 5702 shall have the same meaning given such term by section 5702.’

    (b) CONFORMING AMENDMENT- The table of sections for such part IX is amended by adding after the item relating to section 280H the following new item:

‘Sec. 280I. Disallowance of deduction for tobacco advertising expenses.’.

    (c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years ending after December 31, 1996.