{
  "id": "98-189",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "98-189",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 103589,
      "date": "1998-03-04",
      "retrieved": "2016-05-24T20:56:02.176941",
      "title": "Tobacco Advertising: The Constitutionality of Limiting its Tax Deductibility",
      "summary": "Under the Internal Revenue Code, advertising is ordinarily deductible as a business expense. \n26\nU.S.C. \u00bf 162. It has been proposed, however, that the deductibility of the cost of advertising tobacco\nproducts be limited or eliminated. Since advertising is a form of speech, this raises the question of\nwhether such a limitation would violate the provision of the First Amendment that \"Congress shall\nmake no law . . . abridging the freedom of speech, or of the press . . . .\" We conclude that it\napparently would not. As advertising is commercial speech, it is not entitled to the same level of\nFirst Amendment protection as other speech, and to make it more expensive by limiting its tax\ndeductibility would apparently not violate the  Central Hudson  test that the Supreme\nCourt applies\nin determining whether governmental restrictions on commercial speech are constitutional.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/98-189",
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          "filename": "files/19980304_98-189_c407aeb5307f223e2aefc10cf6d651bdb5346b19.pdf",
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      "topics": []
    }
  ],
  "topics": [
    "American Law",
    "Constitutional Questions"
  ]
}