[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 575 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 575

 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

                            February 2, 2005

  Mr. Nadler 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 the following new section:

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

    ``No deduction shall be allowed under this chapter for any amount 
paid or incurred for a direct-to-consumer advertisement of 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, 2004.
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