United States · Bill · HR
H.R. 440 (102nd)
Smoking and Health Advertising Act of 1991
Introduced
3 January 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Smoking and Health Advertising Act of 1991 - 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.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 3 January 1991
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/440
- Open data entity: https://api.congress.gov/v3/bill/102/hr/440