[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5105 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5105

 To amend the Internal Revenue Code of 1986 to deny any deduction for 
        direct-to-consumer advertisements of prescription drugs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 2002

Mr. Nadler (for himself and Mr. Crowley) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to deny any deduction for 
        direct-to-consumer advertisements of prescription drugs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Say No to Drug Ads Act''.

SEC. 2. DISALLOWANCE OF DEDUCTION FOR DIRECT-TO-CONSUMER ADVERTISEMENT 
              OF PRESCRIPTION DRUGS.

    (a) General Rule.--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 thereof the following new section:

``SEC. 280I. DIRECT-TO-CONSUMER ADVERTISEMENT OF PRESCRIPTION DRUGS.

    ``No deduction shall be allowed under this chapter for any expense 
of a direct-to-consumer advertisement for a prescription drug.''
    (b) Clerical Amendment.--The table of sections for part IX of 
subchapter B of chapter 1 of such Code is amended by adding at the end 
thereof the following new item:

                              ``Sec. 280I. Direct-to-consumer 
                                        advertisement of prescription 
                                        drugs.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2002.
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