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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

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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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.

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Documents

1 official file

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Sources

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