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United States · Bill · S

S. 1950 (99th)

A bill to amend the Internal Revenue Code of 1954 to disallow deductions for advertising expenses for tobacco products.

openUnited States· United States Congress· EN

Introduced

16 December 1985

Last action

6 January 1986 · Committee

Status

Committee on Finance requested executive comment from OMB, Treasury Department, Agriculture Department.

Sponsors

Sen. Bradley, Bill [D-NJ], Sen. Chafee, John H. [R-RI], Sen. Bingaman, Jeff [D-NM], Sen. Stafford, Robert T. [R-VT], Sen. Garn, E. J. (Jake) [R-UT], Sen. Kennedy, Edward M. [D-MA], Sen. Hatch, Orrin G. [R-UT]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to disallow an income tax deduction for any amounts paid or incurred to advertise any tobacco product. Defines "tobacco products" as cigarettes, cigars, smokeless tobacco, pipe tobacco, or any similar tobacco product.

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

Timeline

  1. 16 December 1985

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 16 December 1985

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 6 January 1986

    Committee

    Committee on Finance requested executive comment from OMB, Treasury Department, Agriculture Department.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

No cross-record relationships stored yet.

Sources

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