A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity.

3.0.0 2842 2023-01-11T13:16:51Z 2023-01-11T13:16:51Z Senate S S 2009-12-07 111 ssfi00 Finance Committee Senate Standing Referred to 2009-12-07T20:07:41Z A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity. 111 2873 S 2009-12-11 Read twice and referred to the Committee on Finance. Identical bill CRS 2009-12-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2009-12-07 Introduced in Senate IntroReferral 10000 9 Library of Congress B001265 Sen. Begich, Mark [D-AK] Mark Begich D AK N Taxation Child health Income tax deductions Marketing and advertising Physical fitness and lifestyle Prescription drugs Taxation

00 2009-12-07 Introduced in Senate 2010-01-06T16:10:42Z Amends the Internal Revenue Code to: (1) deny a tax deduction for expenses relating to direct-to-consumer advertising in any media for the sale and use of prescription pharmaceuticals; and (2) allow a tax deduction for fees, up to $500, for the participation of a child who is a dependent of a taxpayer in any organization that promotes or provides for the physical activity of children.

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A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity. Display Title A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity. Introduced in Senate IS Introduced in Senate 2009-12-07T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s2842is/xml/BILLS-111s2842is.xml 2009-12-07 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.