{"bills":[{"photos":{"featured":"https://assets.causes.com/bill/photo/s2550-116/featured_no-tax-subsidies-for-e-cigarette-and-tobacco-ads-act-1571964954.jpg","featured_large":"https://assets.causes.com/bill/photo/s2550-116/featured_large_no-tax-subsidies-for-e-cigarette-and-tobacco-ads-act-1571964954.jpg","shareable":"https://n.causes.com/share-images/bills/s2550-116.png"},"introduced_on":"2019-09-26","title_override":"Should E-Cigarette & Vape Companies Not Get Tax Deductions For Their Advertisements?","summary_override":"

This bill — the No Tax Subsidies for E-Cigarette and Tobacco Ads Act — would deny a tax deduction for expenses relating to direct-to-consumer advertising to advertisements for tobacco products. The term “tobacco products” would include electronic nicotine delivery systems, such as e-cigarettes, e-hookah, e-cigars, vape pens, advanced refillable personal vaporizers, and electronic pipes.

“Direct-to-consumer advertising” would be defined as advertising primarily targeted to the general public through:

Publication in journals, magazines, other periodicals, and newspapers;
Broadcasting through media such as radio, television, and telephone communication systems, direct mail, and billboards; and
Internet or digital platforms (including social media, mobile media, web applications, digital applications, mobile applications, and electronic applications).

Products approved by the Food and Drug Administration (FDA) for sale as tobacco cessation products or other therapeutic purposes would be exempt from this ban. However, they would have to be marketed and sold solely for tobacco cessation or other therapeutic purposes.

","official_title":"A bill 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.","short_title":"No Tax Subsidies for E-Cigarette and Tobacco Ads Act","popular_title":null,"short_summary":"No Tax Subsidies for E-Cigarette and Tobacco Ads Act This bill denies a tax deduction for expenses relating to direct-to-consumer advertising of tobacco products, including electronic nicotine delivery systems. ","summarized":true,"cost":null,"cost_commentary":"A CBO cost estimate is unavailable. ","impact":"E-cigarette and vape companies; e-cigarette and vape companies’ advertisements; and tax deductions for expenses related to direct-to-consumer advertising for tobacco products.","argument_for":"Television and radio ads for e-cigarettes and vapes are driving these products’ use by youth. Given the recent, highly publicized cases of lung damage and even death from these products, it’s clear that companies shouldn’t receive tax deductions that subsidize their marketing efforts. Eliminating the tax deduction for these products’ advertising won’t solve the problem of youth vaping on its own, but is an important step towards reducing these products’ direct marketing to teens. ","argument_against":"While receiving a tax deduction for direct-to-consumer advertising is nice to have, it’s not a precondition for marketing a company’s products. Therefore, it’s possible — and probable — that this bill won’t have any effect on vape and e-cigarette advertising. Instead of this bill, the FDA should ban e-cigarette advertising practices and media organizations should be required by law to reject e-cigarette ad purchases.","bill_type":"s","published":true,"type":"FederalBill","id":"s2550-116","bill_id":"s2550-116","formal_id":"S. 2550","chamber":"senate","congress":116,"last_action_at":"2019-09-26T00:00:00.000Z","active":false,"enacted":false,"enacted_at":null,"vetoed":false,"last_vote_at":null,"debated_on":null,"congress_url":"https://www.congress.gov/bill/116th-congress/senate-bill/2550","plain_text_url":null,"shareable_image_url":"https://n.causes.com/share-images/bills/s2550-116.png","congress_full_text_url":"https://www.congress.gov/bill/116th-congress/senate-bill/2550/text","is_current_congress":true,"last_version_on":null,"related_bill_ids":null,"progress":"Introduced","house_passage_result":false,"senate_passage_result":false,"position_count":318,"committees":[{"name":"Committee on Finance","chamber":"senate","committee_id":"SSFI","subcommittee":false}],"links":{"rollCalls":"/api/roll_calls?bill_id=s2550-116","details":"/api/bills/s2550-116/details","sharingMessage":"/api/sharing_messages/s2550-116","positionsFor":"/api/bills/s2550-116/positions/for","positionsAgainst":"/api/bills/s2550-116/positions/against"},"upcoming":false,"cosponsors_count":5,"slug":"s2550-116-no-tax-subsidies-for-e-cigarette-and-tobacco-ads-act","latest_chamber_votes_id":null,"official_url":null,"target_video":true,"following":false,"vote_count":1550,"yea_vote_count":1222,"nay_vote_count":325,"passed_house":false,"passed_senate":false,"vote_id":null,"my_position_id":null,"topic_ids":["taxes"],"issue_ids":["business","taxes","media-press"],"sponsor_id":565}],"votes":[],"issues":[{"id":"business","name":"Business","slug":"business","description":"Vote on the latest federal legislation regarding Business. Make your voice heard about the issues you care about. 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Make your voice heard about the issues you care about. \r\n","page_title":"Media/Press Legislation - Vote on Bills, Stay informed, Hold Your Reps Accountable","icons":{"black":"https://assets.causes.com/issue/icon/media-press/black_media-press-1429042053.svg","grey":"https://assets.causes.com/issue/icon/media-press/grey_media-press-1429042053.svg","white":"https://assets.causes.com/issue/icon/media-press/white_media-press-1429042053.svg"},"cover_image_url":null,"is_following":false}],"users":[{"name":"JustJeeps","vote_count":279,"photos":{"large":"https://assets.causes.com/user/avatar/default-with-flags.png","small":"https://assets.causes.com/user/avatar/default-with-flags.png","tiny":"https://assets.causes.com/user/avatar/default-with-flags.png"},"links":{"following":"/api/users/WYrL8g78/following","followers":"/api/users/WYrL8g78/followers"},"about_me":null,"twitter_id":null,"facebook_id":null,"youtube_id":null,"google_plus_id":null,"website":null,"slug":"justjeeps","issue_count":10,"is_following":null,"influence_score":360,"influence_level":20,"follower_count":14,"following_count":3,"position_count":270,"id":"WYrL8g78","partner_id":null},{"name":"Sneaky-Pete","vote_count":115,"photos":{"large":"https://assets.causes.com/user/avatar/WM8okLOg/large_wm8oklog-1569857678.jpg","small":"https://assets.causes.com/user/avatar/WM8okLOg/small_wm8oklog-1569857678.jpg","tiny":"https://assets.causes.com/user/avatar/WM8okLOg/tiny_wm8oklog-1569857678.jpg"},"links":{"following":"/api/users/WM8okLOg/following","followers":"/api/users/WM8okLOg/followers"},"about_me":"USA SGM (Ret) 1st & 5th SFG 3 yrs VN - SF SVC ‘61-‘84 11F5SGMF1 / 96B5SGMF1 I love to “Stir the Political Pot” - 🇺🇸-🇺🇸 - 🇺🇸 DE OPPRESSO LIBE","twitter_id":null,"facebook_id":null,"youtube_id":null,"google_plus_id":null,"website":null,"slug":"sneaky-pete","issue_count":32,"is_following":null,"influence_score":1110,"influence_level":30,"follower_count":49,"following_count":136,"position_count":119,"id":"WM8okLOg","partner_id":null}],"bill_position":{"flagged":false,"id":"e35a7916-abad-475b-aed2-7b283c5fd671","argument_for":null,"argument_against":"I don’t like the tobacco business, but this little gem will be decimated in court because its inconsistent with current IRS law.\n\nWe can’t decide deductibles for specific industries. Try again and take this deduction away for everyone or no-one.","show_argument_for":false,"show_argument_against":true,"upvote_count":1,"upvotes_for_count":null,"upvotes_against_count":1,"has_upvoted":false,"endorsement_count":1,"links":{"self":"https://www.causes.com/positions/e35a7916-abad-475b-aed2-7b283c5fd671"},"body":"I don’t like the tobacco business, but this little gem will be decimated in court because its inconsistent with current IRS law.\n\nWe can’t decide deductibles for specific industries. Try again and take this deduction away for everyone or no-one.","stance":"nay","created_at":"2019-10-27T01:51:39.735Z","shareable_image_url":"https://n.causes.com/share-images/positions/e35a7916-abad-475b-aed2-7b283c5fd671.png","note_color":null,"note_text":null,"bill_id":"s2550-116","user_id":"WYrL8g78","endorser_ids":["WM8okLOg"]}}

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Should E-Cigarette & Vape Companies Not Get Tax Deductions For Their Advertisements?