Sec. 306. Disallowance of deductions for advertising and marketing expenses relating to tobacco product use
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Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 (relating to items not deductible) is amended by adding at the end the following new section: No deduction shall be allowed under this chapter for expenses relating to advertising or marketing cigars, cigarettes, smokeless tobacco, pipe tobacco, or any other tobacco product. For purposes of this section, any term used in this section which is also used in section 5702 shall have the same meaning given such term by section 5702. .
The table of sections for such part IX is amended by adding after the item relating to section 280H the following new item: Sec. 280I. Disallowance of deduction for tobacco advertising and marketing expenses. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.