To amend the Internal Revenue Code of 1986 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

25 June 1992

Last action

25 June 1992 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Stark, Fortney Pete [D-CA-13], Rep. Frank, Barney [D-MA-4], Rep. Atkins, Chester G. [D-MA-5], Rep. Hansen, James V. [R-UT-1], Rep. Oberstar, James L. [D-MN-8], Rep. Synar, Mike [D-OK-2], Rep. Waxman, Henry A. [D-CA-33], Rep. Evans, Lane [D-IL-17], Rep. DeFazio, Peter A. [D-OR-4], Rep. Levine, Mel [D-CA-27], Rep. Berman, Howard L. [D-CA-28], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Horn, Joan Kelly [D-MO-2], Sen. Johnson, Tim [D-SD], Rep. LaFalce, John J. [D-NY-29], Rep. Roukema, Marge [R-NJ-5], Rep. Lipinski, William O. [D-IL-3], Sen. Durbin, Richard J. [D-IL], Rep. Kaptur, Marcy [D-OH-9], Rep. Visclosky, Peter J. [D-IN-1], Rep. Conyers, John, Jr. [D-MI-13], Sen. Sanders, Bernard [I-VT], Sen. Boxer, Barbara [D-CA], Rep. Collins, Cardiss [D-IL-7], Rep. Schroeder, Patricia [D-CO-1], Rep. Leach, James A. [R-IA-2], Rep. Fawell, Harris W. [R-IL-13]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official source Download file View documents Share

Summary

Amends the Internal Revenue Code to disallow an income tax deduction for sales promotion expenses relating to tobacco and tobacco products.

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

Timeline

25 June 1992
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
25 June 1992
Introduced
Introduced in House
Source: IntroReferral
25 June 1992
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

View file Download file

This file cannot be previewed here. Use View or Download.

Leesvertaling

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

Vertaal naar

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

Introduced in House (text)
Introduced in House · EN
View Download Open at official source
Introduced in House
summary · EN · 25 June 1992
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

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/102nd-congress/house-bill/5499
Open data entity: https://api.congress.gov/v3/bill/102/hr/5499
us · 102-hr-5499 · source updated 7 February 2024