text: SECTION 1. TERMINATION OF TOBACCO PRICE SUPPORT AND MARKETING QUOTAS.
  
      (a) Termination of Tobacco Price Support.--The Agricultural Act of 
  1949 (7 U.S.C. 1421 et seq.) is amended--
              (1) in section 101 (7 U.S.C. 1441)--
                      (A) in subsection (a), by striking ``tobacco 
                  (except as otherwise provided herein), corn,'' and 
                  inserting ``corn'';
                      (B) by striking subsection (c); and
                      (C) in subsection (d)(3), by striking ``, except 
                  tobacco,'';
              (2) by striking section 106 (7 U.S.C. 1445);
              (3) by striking section 106A (7 U.S.C. 1445-1);
              (4) by striking section 106B (7 U.S.C. 1445-2); and
              (5) in section 408 (7 U.S.C. 1428)--
                      (A) in subsection (c), by striking ``tobacco,''; 
                  and
                      (B) in subsection (d), by adding before the period 
                  at the end the following: ``or tobacco''.
      (b) Termination of Tobacco Marketing Quotas.--Part I (sections 311 
  through 320B) of subtitle B of title III of the Agricultural Adjustment 
  Act of 1938 (7 U.S.C. 1311-1316) is repealed.
      (c) Conforming Amendments.--(1) Section 3 of Public Law 98-59 (7 
  U.S.C. 625) is repealed.
      (2) The Agricultural Adjustment Act of 1938 is further amended--
              (A) in section 301(b) (7 U.S.C. 1301(b))--
                      (i) by striking paragraphs (3)(C), (10)(B), 
                  (14)(B), (14)(C), (14)(D), (15), (16)(B), and (17);
                      (ii) in paragraph (6)(A), by striking ``tobacco,''
                      (iii) in the undesignated subparagraphs in 
                  paragraph (7), by striking
                      ``Tobacco (flue-cured), July 1-June 30;
                      ``Tobacco (other than flue-cured), October 1-
                  September 30;''
                      (iv) in paragraph (11)(B), by striking ``and 
                  tobacco''; and
                      (v) in paragraph (12), by striking ``tobacco,'';
              (B) in section 303 (7 U.S.C. 1303), by striking ``rice, or 
          tobacco'' and inserting ``or rice''; and
              (C) in section 372(b) (7 U.S.C. 1372(b)), by striking 
          ``Except as provided in section 320B, the amount'' in the third 
          sentence and inserting ``The amount''.
      (3) Section 703 of Public Law 89-321 (7 U.S.C. 1316; 79 Stat. 1210) 
  is amended by striking the second sentence.
      (4) The Act of July 12, 1952 (7 U.S.C. 1315; Chapter 709; 66 Stat. 
  597), is repealed.
      (d) Effective Date and Application of Amendments.--The amendments 
  made by this section shall take effect on January 1, 1995. Beginning on 
  that date, the Secretary of Agriculture shall terminate all loan 
  agreements entered into with tobacco producer associations under 
  section 106A of the Agricultural Adjustment Act of 1938 and provide for 
  the disposal of all funds in the No Net Cost Tobacco Fund of those 
  associations and the No Net Cost Tobacco Account of the Commodity 
  Credit Corporation.
      (e) Continued Liability of Producers.--An amendment made by this 
  section shall not affect the liability of any person under any 
  provision of law as in effect before the effective date of this 
  section.
  
  SEC. 2. DISALLOWANCE OF DEDUCTION FOR CERTAIN ADVERTISING EXPENSES FOR 
                TOBACCO PRODUCTS.
  
      (a) Deduction Disallowed.--Part IX of subchapter B of chapter 1 of 
  the Internal Revenue Code of 1986 (relating to items not deductible) is 
  amended by adding at the end the following new section:
  
  ``SEC. 280I. DISALLOWANCE OF DEDUCTION FOR CERTAIN ADVERTISING EXPENSES 
                FOR TOBACCO PRODUCTS.
  
      ``(a) In General.--No deduction otherwise allowable under this 
  chapter shall be allowed for any amount paid or incurred as a consumer 
  sales promotion for any tobacco product.
      ``(b) Consumer Sales Promotion.--For purposes of this section, the 
  term `consumer sales promotion' means any of the following:
              ``(1) All radio and television commercials, newspaper and 
          magazine advertisements, billboards, posters, signs, decals, 
          matchbook advertising, advertising in movie theaters, and 
          point-of-purchase display material (except price information) 
          used for--
                      ``(A) promoting the sale of tobacco and tobacco 
                  products, or
                      ``(B) informing or influencing the general public 
                  (or any segment thereof) with respect to tobacco and 
                  tobacco products.
              ``(2) Any of the following incurred or provided primarily 
          for purposes described in paragraph (1):
                      ``(A) Travel expenses (including meals and 
                  lodging).
                      ``(B) Any amount attributable to goods or services 
                  of a type generally considered to constitute 
                  entertainment, amusement, or recreation or to the use 
                  of a facility in connection with the providing of such 
                  goods or services.
                      ``(C) Gifts.
                      ``(D) Other promotion expenses.
              ``(3) Advertising promotion allowances.
              ``(4) Premiums and samples.
              ``(5) Sponsorships of athletic, artistic, or other events 
          under the registered brand name of a tobacco product unless the 
          brand name is the name of a corporation in existence on July 1, 
          1994.
              ``(6) Marketing of nontobacco products or services bearing 
          the registered brand name or logo of a tobacco product unless 
          the brand name is the name of a corporation in existence on 
          July 1, 1994.
              ``(7) Displaying the registered brand name or logo of a 
          tobacco product on cars, boats, animals, or other sporting 
          equipment or on nontobacco products or services which are sold 
          unless the brand name is the name of a corporation in existence 
          on July 1, 1994.
              ``(8) Payment to have a registered brand name of a tobacco 
          product appear in a movie or play unless the brand name is the 
          name of a corporation in existence on July 1, 1994.
      ``(c) Tobacco Product.--For purposes of this section, the term 
  `tobacco product' means cigarettes, cigars, smokeless tobacco, pipe 
  tobacco, or any similar tobacco product. For purposes of the preceding 
  sentence, the terms `cigarette', `cigar', and `smokeless tobacco' have 
  the respective meanings given to such terms by section 5702.''
      (b) Conforming Amendment.--The table of sections for such part IX 
  is amended by adding at the end thereof the following new item:
  
                                ``Sec. 280I. Disallowance of deduction 
                                          for certain advertising 
                                          expenses for tobacco 
                                          products.''
      (c) Effective Date.--The amendments made by this section shall 
  apply to amounts paid or incurred after the date of the enactment of 
  this Act.
  
  SEC. 3. ESTABLISHMENT OF ANTI-TOBACCO USE TRUST FUND.
  
      (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
  Code of 1986 (relating to trust fund code) is amended by adding at the 
  end the following new section:
  
  ``SEC. 9512. ANTI-TOBACCO USE TRUST FUND.
  
      ``(a) Creation of Trust Fund.--There is established in the Treasury 
  of the United States a trust fund to be known as the `Anti-Tobacco Use 
  Trust Fund', consisting of such amounts as may be appropriated or 
  credited to such Trust Fund as provided in this section or section 
  9602(b).
      ``(b) Transfers to Trust Fund.--There is hereby appropriated to the 
  Anti-Tobacco Use Trust Fund amounts equivalent to 50 percent of the 
  increase in revenues to the Treasury attributable to section 280I 
  (relating to disallowance of deduction for certain advertising expenses 
  for tobacco products).
      ``(c) Anti-Drugs in Schools Account.--
              ``(1) In general.--There is established in the Anti-Tobacco 
          Use Trust Fund a separate account to be known as the `Anti-
          Drugs in Schools Account' consisting of such amounts as may be 
          transferred or credited to such account as provided in this 
          section or section 9602(b).
              ``(2) Transfers to account.--The Secretary of the Treasury 
          shall transfer to the Anti-Drugs in Schools Account amounts 
          equivalent to 50 percent of the amounts appropriated to the 
          Anti-Tobacco Use Trust Fund under subsection (b).
              ``(3) Expenditures from account.--Amounts in the Anti-Drugs 
          in Schools Account shall be available, as provided in 
          appropriation Acts, for making expenditures for purposes of 
          carrying out the programs developed under title V of the 
          Elementary and Secondary Education Act of 1965.
      ``(d) Anti-Tobacco Use Advertising Account.--
              ``(1) In general.--There is established in the Anti-Tobacco 
          Use Trust Fund a separate account to be known as the `Anti-
          Tobacco Use Advertising Account', consisting of such amounts as 
          may be transferred or credited to such account as provided in 
          this section or section 9602(b).
              ``(2) Transfers to account.--The Secretary of the Treasury 
          shall transfer to the Anti-Tobacco Use Advertising Account 
          amounts equivalent to 50 percent of the amounts appropriated to 
          the Anti-Tobacco Use Trust Fund under subsection (b).
              ``(3) Expenditures from account.--Amounts in the Anti-
          Tobacco Use Advertising Account shall be available, as provided 
          in appropriation Acts, for purposes of the program carried out 
          under section 1709 of the Public Health Service Act.''
      (b) Clerical Amendment.--The table of sections for such subchapter 
  A is amended by adding at the end thereof the following new item:
  
                                ``Sec. 9512. Anti-Tobacco Use Trust 
                                          Fund.''
  
  SEC. 4. ESTABLISHMENT OF ANTI-TOBACCO ADVERTISING CAMPAIGN.
  
      Title XVII of the Public Health Service Act (42 U.S.C. 300u et 
  seq.) is amended by adding at the end the following section:
  
                  ``anti-tobacco use advertising campaign
  
      ``Sec. 1709. With amounts available under section 9512(d) of the 
  Internal Revenue Code of 1986 (relating to the Anti-Tobacco Use Trust 
  Fund), the Secretary shall carry out a program of advertising to 
  educate the public on the risks to health that result from the use of 
  tobacco products.''.
target: Amends the Agricultural Act of 1949 to terminate the tobacco price support program. 
  Amends the Agricultural Adjustment Act of 1938 to terminate the tobacco marketing quota program. 
  Amends the Internal Revenue Code to disallow the deduction for certain advertising expenses for tobacco products. 
  Establishes in the Treasury the Anti-Tobacco Use Trust Fund. Establishes in the Fund:  (1) the Anti-Drugs in Schools Account; and (2) the Anti-Tobacco Use Advertising Account.  Transfers to the Fund and the Accounts specified revenues resulting from the tobacco advertising deduction disallowance. 
  Amends the Public Health Service Act to establish a public education program about the health risks of tobacco products.
feat_title: To terminate price support and marketing quotas for tobacco, disallow the income tax deduction for certain advertising expenses for tobacco products, and to establish a trust fund to support anti-drugs and anti-tobacco use activities.