I 111th CONGRESS 1st Session H. R. 3205 IN THE HOUSE OF REPRESENTATIVES July 14, 2009 Mr. Lipinski 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 advertising health insurance.

1.

Short title

This Act may be cited as the Health Insurance Company Advertising Deduction Denial Act of 2009.

2.

Denial of deduction for advertising health insurance

(a)

In general

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:

280I.

Denial of deduction for advertising health insurance

(a)

In general

No deduction shall be allowed under this chapter with respect to— (1)any advertisement primarily for purposes of promoting the sale of any insurance which constitutes medical care, and (2)any of the following incurred or provided primarily for purposes described in paragraph (1): (A)Travel expenses (including meals and lodging). (B)Goods or services of a type generally considered to constitute entertainment, amusement, or recreation or the use of a facility in connection with providing such goods and services. (C)Gifts. (D)Other promotion expenses. (b)

Regulations

The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.

. (b)

Clerical amendment

The table of sections for such part IX is amended by adding at the end the following new item: Sec. 280I. Denial of deduction for advertising health insurance.. (c)

Effective date

The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.