S. 1940 (98th): A bill to amend the Internal Revenue Code of 1954 to deny the deduction for amounts paid or incurred for certain advertisements carried by certain foreign broadcast undertakings.


Oct 6, 1983
98th Congress, 1983–1984

Died in a previous Congress

This bill was introduced on November 7, 1983, in a previous session of Congress, but was not enacted.


John Danforth

Senator from Missouri


About the bill

Summary (CRS)

Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station and directed to a market in the United States if a ... Read more >

The bill’s title was written by its sponsor.


Oct 6, 1983

This is the first step in the legislative process.

Nov 7, 1983
Reported by Committee

A committee has issued a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 1940”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


10 cosponsors (6R, 4D) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 5481 (identical)

Referred to Committee
Last Action: Apr 12, 1984

H.R. 3398 (Related)
Omnibus Tariff and Trade Act of 1984

Enacted — Signed by the President
Oct 30, 1984

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Primary Source

THOMAS.gov (The Library of Congress)

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