To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the No Tax Subsidies for E-Cigarette and Tobacco Ads Act, requires disallowance of deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code, and requires disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems No deduction shall be allowed under this chapter for expenses relating. It relies on definition changes, tax deductions, compliance mandates, and product standards. The main policy areas are Regulated Industries, Environment, and Healthcare.
Who Benefits and How
Patients and health care consumers affected by the bill could gain revenue opportunities, Environmental and public health interests affected by the bill could gain revenue opportunities, and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Creates short title This Act may be cited as the No Tax Subsidies for E-Cigarette and Tobacco Ads Act.
- Requires disallowance of deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code...
- Requires disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems No deduction shall be allowed under this chapter for expenses relating...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the No Tax Subsidies for E-Cigarette and Tobacco Ads Act, requires disallowance of deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code, and requires disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems No deduction shall be allowed under this chapter for expenses relating.
Key Policy Areas
Regulated Industries, Environment, Healthcare
Primary Purpose
The bill creates short title This Act may be cited as the No Tax Subsidies for E-Cigarette and Tobacco Ads Act, requires disallowance of deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code, and requires disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems No deduction shall be allowed under this chapter for expenses relating.
Policy Domains
Whole bill
Identified Gains
- Patients and health care consumers affected by the bill
- Environmental and public health interests affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Regulated entities and members of the public affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMrs. Shaheen (for herself, Mr. Blumenthal, Mr. Brown, Mr. Merkley, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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