,,ii  #aafth ,,congress  #ast ,session  
,s4 #beej  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bf1
 #bjai,mrs4 ,shaheen 7for herself1 ,mr4 
,blumenthal1 ,mr4 ,durbin1 ,mr4 ,reed1  
and ,ms4 ,harris7 introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to deny the     
deduction for advertising and           
promotional expenses for tobacco        
products and electronic nicotine        
delivery systems4  #a4 ,short title     
,this ,act may be cited as the ,no ,tax 
,subsidies for ,e-,cigarette and        
,tobacco ,ads ,act4  #b4 ,disallowance  
of deduction for advertising and        
promotional expenses for tobacco        
products and electronic nicotine        
delivery systems  7a7 ,in general ,part 
,,ix of subchapter ,b of chapter #a of  
subtitle ,a of the ,internal ,revenue   
,code of #aihf is amended by adding at  
the end the following new section3      

#bhj;,i4 ,disallowance of deduction for 
direct-to-consumer advertising of       
tobacco products and electronic nicotine
 delivery systems  7a7 ,in general ,no  
deduction shall be allowed under this   
chapter for expenses relating to        
direct-to-consumer advertising of       
tobacco products 7including electronic  
nicotine delivery systems7 for any      
taxable year4  7b7 ,direct-to-,consumer 
advertising ,for purposes of this       
section1 the term direct-to-consumer    
advertising means any dissemination1 by 
or on behalf of a sponsor of a tobacco  
product 7including an electronic        
nicotine delivery system product71 of an
 advertisement which--  7#a7 is in      
regard to such tobacco product          
7including an electronic nicotine       
delivery systems product71 and  7#b7 is 
primarily targeted to the general       
public1 including through-- 7,a7        
publication in journals1 magazines1     
other periodicals1 and newspapers1  7,b7
 broadcasting through media such as     

radio1 television1 and telephone        
communication systems1 direct mail1 and 
billboards1 and  7,c7 dissemination on  
the internet or through digital         
platforms 7including social media1      
mobile media1 web applications1 digital 
applications1 mobile applications1 and  
electronic applications74  7c7 ,tobacco 
product ,for purposes of this section1  
the term tobacco product means any      
product described in section #bja7rr7 of
 the ,federal ,food1 ,drug1 and         
,cosmetic ,act 7#ba ,u4,s4,c4 #cba7rr774
  7d7 ,electronic nicotine delivery     
system ,for purposes of this section1   
the term electronic nicotine delivery   
system-- 7#a7 means any electronic      
device that delivers nicotine1 flavor1  
or another substance via an aerosolized 
solution to the user inhaling from the  
device 7including e-cigarettes1         
e-hookah1 e-cigars1 vape pens1 advanced 
refillable personal vaporizers1 and     
electronic pipes7 and any component1    
liquid1 part1 or accessory of such a    

device1 whether or not sold separately1 
and  7#b7 does not include a product    
that-- 7,a7 is approved by the ,food and
 ,drug ,administration for sale as a    
tobacco cessation product or for another
 therapeutic purpose1 and  7,b7 is      
marketed and sold solely for a purpose  
described in subparagraph 7,a74  4  7b7 
,conforming amendment ,the table of     
sections for such part ,,ix of the      
,internal ,revenue ,code of #aihf is    
amended by adding after the item        
relating to section #bhj;,h the         
following new item3  ,sec4 #bhj;,i4     
,disallowance of deduction for          
direct-to-consumer advertising of       
tobacco products and electronic nicotine
 delivery systems4  4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to amounts paid or  
incurred after the date of the enactment
 of this ,act1 in taxable years ending  
after such date4