1. Short title This Act may be cited as the No Tax Subsidies for E-Cigarette and Tobacco Ads Act . 2. Disallowance of deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems (a) In general Part IX of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 280I. Disallowance of deduction for direct-to-consumer advertising of tobacco products and electronic nicotine delivery systems (a) In general No deduction shall be allowed under this chapter for expenses relating to direct-to-consumer advertising of tobacco products (including electronic nicotine delivery systems) for any taxable year. (b) Direct-to-Consumer advertising For purposes of this section, the term direct-to-consumer advertising means any dissemination, by or on behalf of a sponsor of a tobacco product (including an electronic nicotine delivery system product), of an advertisement which— (1) is in regard to such tobacco product (including an electronic nicotine delivery systems product), and (2) is primarily targeted to the general public, including through— (A) publication in journals, magazines, other periodicals, and newspapers, (B) broadcasting through media such as radio, television, and telephone communication systems, direct mail, and billboards, and (C) dissemination on the internet or through digital platforms (including social media, mobile media, web applications, digital applications, mobile applications, and electronic applications). (c) Tobacco product For purposes of this section, the term tobacco product means any product described in section 201(rr) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(rr) ). (d) Electronic nicotine delivery system For purposes of this section, the term electronic nicotine delivery system — (1) means any electronic device that delivers nicotine, flavor, or another substance via an aerosolized solution to the user inhaling from the device (including