Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB464

Introduced
2/16/23  

Caption

No Tax Subsidies for E-Cigarette and Tobacco Ads Act

Impact

This legislation, if enacted, would significantly alter how tobacco companies manage their advertising expenses. By denying the tax deduction, it could lead to reduced marketing efforts, which advocates argue would help decrease consumption among the public and especially among youth. Furthermore, this bill aligns with broader public health objectives, suggesting a trend toward stricter regulations on substances considered harmful, thus reflecting an evolving stance in state laws towards tobacco control.

Summary

SB464, titled the 'No Tax Subsidies for E-Cigarette and Tobacco Ads Act', seeks to amend the Internal Revenue Code by disallowing deductions for advertising and promotional expenses related to tobacco products and electronic nicotine delivery systems like e-cigarettes. The bill aims to prevent companies from receiving tax benefits on expenses incurred while marketing these potentially harmful products, which the sponsors believe will discourage usage and promote public health.

Contention

However, the bill may face opposition from various stakeholders, including representatives of the tobacco industry, who may argue that the measure unfairly targets their marketing strategies and could have economic repercussions for businesses reliant on these advertising deductions. Advocacy groups for individual choice may also raise concerns about punitive measures against legal products, emphasizing personal liberty and responsibility in consumer choices. The discussions surrounding SB464 highlight the ongoing debate between public health initiatives and the rights of businesses to advertise their products.

Companion Bills

No companion bills found.

Previously Filed As

US SB3108

PROTECT Act Preventing Opportunities for Teen E–Cigarette and Tobacco Addiction Act

US HB6038

PROTECT Act Preventing Opportunities for Teen E-Cigarette and Tobacco Addiction Act

US SB2929

Tobacco Tax Equity Act of 2023

US HB5715

Tobacco Tax Equity Act of 2023

US HB1483

End Oil and Gas Tax Subsidies Act of 2023

US HB993

No Tax Subsidies for Stadiums Act of 2023

US SB819

End Tobacco Loopholes Act

US HB901

Disposable ENDS Product Enforcement Act of 2023

US HB4775

Helping Tobacco Users Quit Act

US HB884

No Tax Breaks for Outsourcing Act

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