H.R. 3979 (111th): Protecting Americans from Drug Marketing Act

111th Congress, 2009–2010. Text as of Nov 02, 2009 (Introduced).

Status & Summary | PDF | Source: GPO

HR 3979 IH

111th CONGRESS

1st Session

H. R. 3979

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

IN THE HOUSE OF REPRESENTATIVES

November 2, 2009

Mr. BERRY 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 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 such Code 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.