United States · Bill · HR
H.R. 412 (101st)
Smoking and Health Advertising Act of 1989
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
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
3 January 1989
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
3 January 1989
Introduced
Introduced in House
Source: IntroReferral
3 January 1989
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · undated · Official file
Documents
2 official files
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 3 January 1989
Sponsors
- Rep. Weiss, Ted [D-NY-17] · D · Sponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/101st-congress/house-bill/412
- Open data entity: https://api.congress.gov/v3/bill/101/hr/412
- us · 101-hr-412 · source updated 26 August 2025