II 118th CONGRESS 1st Session S. 464 IN THE SENATE OF THE UNITED STATES February 16, 2023 Mrs. Shaheen (for herself, Mr. Blumenthal , Mr. Brown , Mr. Merkley , Mr. Reed , and Mr. Durbin ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.