[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 596 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 596

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


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                   IN THE SENATE OF THE UNITED STATES

               March 22 (legislative day, March 16), 1995

Mr. Harkin (for himself and Mr. Bradley) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to disallow deductions for 
       advertising and promotional 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 AND PROMOTIONAL 
              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 AND 
              PROMOTIONAL EXPENSES.

    No deduction shall be allowed under this chapter for expenses 
relating to advertising or promoting 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 and promotion 
                                        expenses.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 1995.
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