S 446 · 100th Congress · Taxation

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

Introduced 1987-02-03· Sponsored by Sen. Bradley, Bill [D-NJ]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(1987-02-03)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to disallow an income tax deduction for any amounts paid or incurred to advertise any tobacco products. Defines "tobacco products" as cigarettes, cigars, smokeless tobacco, pipe tobacco, or any similar tobacco product.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (5)

2 Democrats3 Republicans