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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Children's Health Preservation and
Tobacco Advertising Compliance Act''.

SEC. 2. DISALLOWANCE OF TAX DEDUCTIONS FOR CERTAIN ADVERTISING,
PROMOTION, AND MARKETING EXPENSES RELATING TO TOBACCO
PRODUCT USE.

(a) In General.--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:

''SEC. 280I. DISALLOWANCE OF DEDUCTION FOR CERTAIN TOBACCO ADVERTISING,
PROMOTION, AND MARKETING EXPENSES.

''(a) In General.--No deduction shall be allowed under this chapter
for any taxable year for any expenditure relating to advertising,
promoting, or marketing tobacco products if such advertising,
promoting, or marketing, or such expenditure is prohibited under the
following subsections.
''(b) Prohibition of Certain Advertising.--
''(1) Prohibition on outdoor advertising.--
''(A) In general.--No manufacturer, distributor, or
retailer may use any form of outdoor tobacco product
advertising, including billboards, posters, or
placards.
''(B) Stadia and arenas.--Except as otherwise
provided in this section, a manufacturer, distributor,
or retailer shall not advertise tobacco products in any
arena or stadium where athletic, musical, artistic, or
other social or cultural events or activities occur.
''(2) Prohibition on use of human images and cartoons.--No
manufacturer, distributor, or retailer may use a human image or
a cartoon character or cartoon-type character in its
advertising, labeling, or promotional material with respect to
a tobacco product.
''(3) Prohibition on advertising on the internet.--No
manufacturer, distributor, or retailer may use the Internet to
advertise tobacco products unless such an advertisement is
inaccessible in or from the United States.
''(4) Prohibition on point of sale advertising.--
''(A) In general.--Except as otherwise provided in
this paragraph, no manufacturer, distributor, or
retailer may use point of sale advertising of tobacco
products.
''(B) Adult only stores and tobacco outlets.--
Subparagraph (A) shall not apply to point of sale
advertising at adult only stores and tobacco outlets.
''(C) Permissible advertising.--
''(i) In general.--Each manufacturer of
tobacco products may display not more than 2
separate point of sale advertisements in or at
each location at which tobacco products are
offered for sale.
''(ii) Retailers.--No manufacturer,
distributor, or retailer may enter into any
arrangement with a retailer to limit the
ability of the retailer to display any form of
permissible point of sale advertisement or
promotional material originating with another
manufacturer, distributor, or retailer.
''(D) Limitations.--
''(i) In general.--A point of sale
advertisement permitted under this paragraph
shall be comprised of a display area that is
not larger than 576 square inches (either
individually or in the aggregate) and shall
consist only of black letters on a white
background or other recognized typographical
marks. Such advertisement shall not be attached
to nor located within 2 feet of any fixture on
which candy is displayed for sale.
''(ii) Audio and video formats.--Audio and
video advertisements otherwise permitted under
this section may be distributed to individuals
who are 18 years of age or older at point of
sale but may not be played or viewed at such
point of sale.
''(iii) Display fixtures.--Display fixtures
in the form of signs consisting of brand name
and price and not larger than 2 inches in
height are permitted.
''(c) Additional Restrictions.--
''(1) Restriction on product names.--A manufacturer shall
not use a trade or brand name of a nontobacco product as the
trade or brand name for a cigarette or smokeless tobacco
product, except for a tobacco product whose trade or brand name
was on both a tobacco product and a nontobacco product that
were sold in the United States on January 1, 1998.
''(2) Advertising limit actions.--
''(A) In general.--A manufacturer, distributor, or
retailer may in accordance with this section,
disseminate or cause to be disseminated advertising or
labeling which bears a tobacco product brand name
(alone or on conjunction with any other word) or any
other indicia of tobacco product identification only in
newspapers, in magazines, in periodicals or other
publications (whether periodic or limited
distribution), on billboards, posters and placards in
accordance with subsection (b)(1), in nonpoint of sale
promotional material (including direct mail), in point-
of-sale promotional material, and in audio or video
formats delivered at a point-of-sale.
''(B) Limitation.--A manufacturer, distributor, or
retailer that intends to disseminate, or to cause to be
disseminated, advertising or labeling for a tobacco
product in a medium that is not described in
subparagraph (A) shall notify the Secretary of Health
and Human Services not less than 30 days prior to the
date on which such medium is to be used. Such notice
shall describe the medium and discuss the extent to
which the advertising or labeling may be seen by
individuals who are under 18 years of age.
''(C) Action by secretary.--Not later than 30 days
after the date on which the Secretary receives a notice
under subparagraph (B), the Secretary shall make a
determination with respect to the action to be taken
concerning such notice.
''(3) Restriction on placement in entertainment media.--No
payment shall be made by any manufacturer, distributor, or
retailer for the placement of any tobacco product or tobacco
product package or advertisement--
''(A) as a prop in any television program or motion
picture produced for viewing by the general public; or
''(B) in a video or on a video game machine.
''(4) Restrictions on glamorization of tobacco products.--
No direct or indirect payment shall be made, or consideration
given, by any manufacturer, distributor, or retailer to any
entity for the purpose of promoting the image or use of a
tobacco product through print, film or broadcast media that
appeals to individuals under 18 years of age or through a live
performance by an entertainment artist that appeals to such
individuals.
''(d) Format and Content Requirements for Labeling and
Advertising.--
''(1) In general.--Except as provided in paragraphs (2) and
(3), each manufacturer, distributor, or retailer advertising or
causing to be advertised, disseminating or causing to be
disseminated, any labeling or advertising for a tobacco product
shall use only black text on a white background.
''(2) Certain advertising excepted.--
''(A) In general.--Paragraph (1) shall not apply to
advertising--
''(i) in any facility where vending
machines and self-service displays are located
if the advertising involved--
''(I) is not visible from outside
of the facility; and
''(II) is affixed to a wall or
fixture in the facility;
''(ii) that appears in any publication
(whether periodic or limited distribution) that
is an adult publication.
''(B) Adult publication.--For purposes of
subparagraph (A)(ii), the term 'adult publication'
means a newspaper, magazine, periodical, or other
publication--
''(i) whose readers under 18 years of age
constitute 15 percent or less of the total
readership as measured by competent and reliable survey evidence; and
''(ii) that is read by fewer than 2,000,000
individuals who are under 18 years of age as
measured by competent and reliable survey
evidence.
''(3) Audio or video formats.--Each manufacturer,
distributor or retailer advertising or causing to be advertised
any advertising for a tobacco product in an audio or video
format shall comply with the following:
''(A) With respect to an audio format, the
advertising shall be limited to words only with no
music or sound effects.
''(B) With respect to a video format, the
advertising shall be limited to static black text only
on a white background. Any audio with the video
advertising shall be limited to words only with no
music or sound effects.
''(e) Ban on Nontobacco Items and Services, Contests and Games of
Chance, and Sponsorship of Events.--
''(1) Ban on all non-tobacco merchandise.--No manufacturer,
importer, distributor, or retailer shall market, license,
distribute, sell or cause to be marketed, licensed, distributed
or sold any item (other than tobacco products) or service,
which bears the brand name (alone or in conjunction with any
other word), logo, symbol, motto, selling message, recognizable
color or pattern of colors, or any other indicia of product
identification similar or identifiable to those used for any
brand of tobacco products.
''(2) Gifts, contests, and lotteries.--No manufacturer,
distributor, or retailer shall offer or cause to be offered to
any person purchasing tobacco products any gift or item (other
than a tobacco product) in consideration of the purchase of
such products, or to any person in consideration of furnishing
evidence, such as credits, proofs-of-purchase, or coupons, of
such a purchase.
''(3) Sponsorship.--
''(A) In general.--No manufacturer, distributor, or
retailer shall sponsor or cause to be sponsored any
athletic, musical, artistic or other social or cultural
event, or any entry or team in any event, in which the
brand name (alone or in conjunction with any other
word), logo, motto, selling message, recognizable color
or pattern of colors, or any other indicia of product
identification similar or identical to those used for
tobacco products is used.
''(B) Use of corporate name.--A manufacturer,
distributor, or retailer may sponsor or cause to be
sponsored any athletic, musical, artistic, or other
social or cultural event in the name of the corporation
which manufactures the tobacco product if--
''(i) both the corporate name and the
corporation were registered and in use in the
United States prior to January 1, 1995; and
''(ii) the corporate name does not include
any brand name (alone or in conjunction with
any other word), logo, symbol, motto, selling
message, recognizable color or pattern of
colors, or any other indicia or product
identification identical or similar to, or
identifiable with, those used for any brand of
tobacco products.
''(f) Definitions.--For purposes of this section--
''(1) In general.--Any term used in this section which is
also used in section 5702 shall have the same meaning given
such term by section 5702.
''(2) Brand.--The term 'brand' means a variety of a tobacco
product distinguished by the tobacco used, tar content,
nicotine content, flavoring used, size, filtration, or
packaging.
''(3) Distributor.--The term 'distributor' means any person
who furthers the distribution of tobacco products, whether
domestic or imported, at any point from the original place of
manufacture to the person who sells or distributes the product
to individuals for personal consumption. Such term shall not
include common carriers.
''(4) Package.--The term 'package' means a pack, box,
carton, or container of any kind in which tobacco products are
offered for sale, sold, or otherwise distributed to consumers.
''(5) Point of sale.--The term 'point of sale' means any
location at which an individual can purchase or otherwise
obtain tobacco products for personal consumption.
''(6) Point of sale advertising.--The term 'point of sale
advertising' means all printed or graphical materials bearing
the brand name (alone or in conjunction with any other word),
logo, motto, selling message, recognizable color or pattern of
colors, or any other indicia of product identification similar
or identical to those used for tobacco products, which, when
used for its intended purpose, can reasonably be anticipated to
be seen by customers at a location at which tobacco products
are offered for sale.
''(7) Retailer.--The term 'retailer' means any person who
sells tobacco products to individuals for personal consumption,
or who operates a facility where vending machines or self-
service displays are located.
''(8) Video.--The term 'video' means an audiovisual work
produced for viewing by the general public, such as a
television program, a motion picture, a music video, and the
audiovisual display of a video game.
''(9) Video game.--The term 'video game' means any
electronic amusement device that utilizes a computer,
microprocessor, or similar electronic circuitry and its own
cathode ray tube, or is designed to be used with a television
set or a monitor, that interacts with the user of the
device.''.
(b) Conforming Amendment.--The table of sections for such part IX
is amended by adding after the item relating to section 280H the
following:

''Sec. 280I. Disallowance of
deduction for certain tobacco
advertising, promotion, and
marketing expenses.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1998.
A:
Children's Health Preservation and Tobacco Advertising Compliance Act - Amends the Internal Revenue Code to disallow tax deductions for certain youth-oriented tobacco advertising, promotion, and marketing expenses.