Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3950 (99th)

A bill to amend the Internal Revenue Code of 1954 to disallow any deduction for advertising or other promotion expenses with respect to sales of tobacco and tobacco products.

referredUnited States· United States Congress· EN

Introduced

16 December 1985

Last action

16 December 1985 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Stark, Fortney Pete [D-CA-13], Rep. Morrison, Bruce A. [D-CT-3], Rep. Smith, Christopher H. [R-NJ-4], Rep. Oberstar, James L. [D-MN-8], Rep. Murphy, Austin J. [D-PA-20], Rep. Heftel, Cecil [D-HI-1], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Levine, Mel [D-CA-27], Rep. Monson, David S. [R-UT-2], Rep. Bates, Jim [D-CA-44], Rep. Brown, George E., Jr. [D-CA-42], Rep. Hansen, James V. [R-UT-1], Rep. Waxman, Henry A. [D-CA-33], Rep. Dellums, Ronald V. [D-CA-9], Rep. Hayes, Charles A. [D-IL-1], Rep. Lantos, Tom [D-CA-12], Rep. Coyne, William J. [D-PA-14], Rep. Ridge, Thomas J. [R-PA-21], Rep. Schroeder, Patricia [D-CO-1], Rep. Schneider, Claudine [R-RI-2], Rep. Vento, Bruce F. [D-MN-4], Rep. Collins, Cardiss [D-IL-7], Rep. Udall, Morris K. [D-AZ-2], Rep. Seiberling, John F. [D-OH-14], Sen. Wirth, Timothy [D-CO], Rep. Mrazek, Robert J. [D-NY-3], Rep. Wilson, Charles [D-TX-2], Rep. Weaver, James H. [D-OR-4], Rep. Burton, Sala [D-CA-5], Rep. Berman, Howard L. [D-CA-28], Rep. Bereuter, Doug [R-NE-1], Rep. Hutto, Earl [D-FL-1], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Hawkins, Augustus F. [D-CA-29], Rep. Miller, George [D-CA-11], Rep. Stratton, Samuel S. [D-NY-23], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Shumway, Norman D. [R-CA-14], Rep. Fawell, Harris W. [R-IL-13], Rep. Wolpe, Howard E. [D-MI-3], Rep. Studds, Gerry E. [D-MA-10], Rep. Packard, Ron [R-CA-48], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Johnson, Nancy L. [R-CT-5], Rep. Scheuer, James H. [D-NY-8], Rep. Gejdenson, Sam [D-CT-2]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to disallow an income tax deduction for any tobacco and tobacco product sale promotion expenses. Defines "tobacco and tobacco products" as any small cigarette, large cigarette, cigar, or smokeless tobacco product, including snuff and chewing tobacco.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 December 1985

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 December 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 December 1985

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 61 sponsors and actors.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.