[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1323 Introduced in House (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.


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                    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.
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