This bill amends the Internal Revenue Code to deny a tax deduction for the cost of direct-to-consumer advertising of prescription drugs. The bill defines "direct-to-consumer advertising" as any dissemination by or on behalf of a sponsor of a prescription drug product of a prescription drug advertisement that is primarily targeted to the general public through: (1) publication in journals, magazines, other periodicals, and newspapers; (2) broadcasting through media such as radio, television, and telephone communication systems; and (3) dissemination on the Internet (including social media).