[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4473 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4473

 To amend the Internal Revenue Code of 1986 to disallow deductions for 
       expenses incurred for influencing Federal tobacco policy.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 6, 1998

  Ms. Kaptur 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 incurred for influencing Federal tobacco policy.

    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 Political Influence 
Deduction Exclusion Act''.

SEC. 2. DISALLOWANCE OF DEDUCTIONS FOR EXPENSES FOR INFLUENCING FEDERAL 
              TOBACCO POLICY.

    (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 DEDUCTIONS FOR EXPENSES FOR INFLUENCING 
              FEDERAL TOBACCO POLICY.

    ``(a) In General.--No deduction shall be allowed under this chapter 
for--
            ``(1) expenses for advertising cigars, cigarettes, 
        smokeless tobacco, pipe tobacco, or any similar tobacco 
        product, or
            ``(2) expenses incurred in connection with--
                    ``(A) influencing legislation with respect to 
                Federal tobacco policy,
                    ``(B) influencing the general public, or segments 
                thereof, with respect to elections, legislative 
                matters, or referendums in regard to Federal tobacco 
                policy, or
                    ``(C) communicating with any Federal executive 
                branch official in an attempt to influence the official 
                actions or positions of such official with respect to 
                Federal tobacco policy.
    ``(b) Definitions.--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 
                                        deductions for expenses for 
                                        influencing federal tobacco 
                                        policy.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 1998.
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