[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1763 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1763

 To amend the Internal Revenue Code of 1986 to deny the deduction for 
 advertising and promotional expenses for prescription pharmaceuticals.


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                   IN THE SENATE OF THE UNITED STATES

                            October 8, 2009

Mr. Franken (for himself, Mr. Whitehouse, and Mr. Brown) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to deny the deduction for 
 advertising and promotional expenses for prescription pharmaceuticals.

    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 ``Protecting Americans from Drug 
Marketing Act''.

SEC. 2. DISALLOWANCE OF DEDUCTION FOR ADVERTISING AND PROMOTIONAL 
              EXPENSES FOR PRESCRIPTION PHARMACEUTICALS.

    (a) In General.--Part IX of subchapter B of chapter 1 of subtitle A 
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. DISALLOWANCE OF DEDUCTION FOR PRESCRIPTION PHARMACEUTICALS 
              ADVERTISING AND PROMOTIONAL EXPENSES.

    ``(a) In General.--No deduction shall be allowed under this chapter 
for expenses relating to advertising or promoting the sale and use of 
prescription pharmaceuticals for any taxable year.
    ``(b) Advertising or Promoting.--For purposes of this section, the 
term `advertising or promoting' includes direct to consumer advertising 
in any media and any activity designed to promote the use of a 
prescription pharmaceutical directed to providers or others who may 
make decisions about the use of prescription pharmaceuticals (including 
the provision of product samples, free trials, and starter kits).''.
    (b) Conforming Amendment.--The table of sections for such part IX 
of the Internal Revenue Code of 1986 is amended by adding after the 
item relating to section 280H the following new item:

``Sec. 280I. Disallowance of deduction for prescription pharmaceuticals 
                            advertising and promotional expenses.''.
    (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.
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