[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1230 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1230

 To amend the Internal Revenue Code of 1986 to disallow deductions for 
  expenses for advertising tobacco products or alcoholic beverages on 
   television or radio, in newspapers or magazines, or on billboards.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 1993

  Mr. Moran 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 
  expenses for advertising tobacco products or alcoholic beverages on 
   television or radio, in newspapers or magazines, or on billboards.

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

SECTION 1. DISALLOWANCE OF DEDUCTION FOR CERTAIN ADVERTISING EXPENSES 
              FOR TOBACCO PRODUCTS OR ALCOHOLIC BEVERAGES.

    (a) Deduction Disallowed.--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 thereof the following new section:

``SEC. 280I. DISALLOWANCE OF DEDUCTION FOR CERTAIN ADVERTISING EXPENSES 
              FOR TOBACCO PRODUCTS OR ALCOHOLIC BEVERAGES.

    ``(a) In General.--No deduction otherwise allowable under this 
chapter shall be allowed for any amount paid or incurred to advertise 
any tobacco product or alcoholic beverage--
            ``(1) on television or radio,
            ``(2) in any newspaper or other periodical, or
            ``(3) on any billboard.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Tobacco product.--The term `tobacco product' means 
        cigarettes, cigars, smokeless tobacco, pipe tobacco, or any 
        similar tobacco product. For purposes of the preceding 
        sentence, the terms `cigarette', `cigar', and `smokeless 
        tobacco' have the respective meanings given to such terms by 
        section 5702.
            ``(2) Alcoholic beverage.--The term `alcoholic beverage' 
        means any beverage which is subject to tax under subpart A, C, 
        or D of part I of subchapter A of chapter 51 (relating to taxes 
        on distilled spirits, wines, and beer).''.
    (b) Conforming Amendment.--The table of sections for such part IX 
is amended by adding at the end thereof the following new item:

                              ``Sec. 280I. Disallowance of deduction 
                                        for certain advertising 
                                        expenses for tobacco products 
                                        or alcoholic beverages.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.

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