[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2962 Introduced in House (IH)]

  2d Session
                                H. R. 2962

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 6, 1996

   Mr. McHale (for himself, Mr. Oberstar, Mr. Yates, Mr. Meehan, Mr. 
 Hansen, Mr. Durbin, Mr. Reed, Mr. Hinchey, and Ms. Rivers) 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. DISALLOWANCE OF DEDUCTIONS FOR ADVERTISING EXPENSES RELATING 
              TO TOBACCO PRODUCT USE.

    (a) In General.--Part IX of subchapter B of chapter 1 of subtitle A 
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, 1995.
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