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United States · Bill · HR

H.R. 412 (101st)

Smoking and Health Advertising Act of 1989

referredUnited States· United States Congress· EN

Introduced

3 January 1989

Last action

3 January 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Weiss, Ted [D-NY-17]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Smoking and Health Advertising Act of 1989 - Amends the Internal Revenue Code to disallow an income tax deduction for sales promotion expenses relating to tobacco and tobacco products. Permits the deduction if the taxpayer's expenditures for advertising informing the public of the health effects of tobacco product use exceed five percent of the sales promotion expenses in question for a given taxable year.

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

Timeline

  1. 3 January 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 January 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 January 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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