[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2623 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 2623

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 3, 2016

  Mr. Franken (for himself, Mr. Whitehouse, Mr. Brown, and Mr. Udall) 
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 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 ``Protecting Americans from Drug 
Marketing Act''.

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

    (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 DIRECT-TO-CONSUMER 
              ADVERTISING OF PRESCRIPTION DRUGS.

    ``(a) In General.--No deduction shall be allowed under this chapter 
for expenses relating to direct-to-consumer advertising of prescription 
drugs for any taxable year.
    ``(b) Direct-to-Consumer Advertising.--For purposes of this 
section, the term `direct-to-consumer advertising' means any 
dissemination, by or on behalf of a sponsor of a prescription drug 
product (as such term is defined in section 735(3) of the Federal Food, 
Drug, and Cosmetic Act), of an advertisement which--
            ``(1) is in regard to such prescription drug product, and
            ``(2) primarily targeted to the general public, including 
        through--
                    ``(A) publication in journals, magazines, other 
                periodicals, and newspapers,
                    ``(B) broadcasting through media such as radio, 
                television, and telephone communication systems, and
                    ``(C) dissemination on the Internet (including 
                social media).''.
    (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 direct-to-consumer 
                            advertising of prescription drugs.''.
    (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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