H. R. 3979
IN THE HOUSE OF REPRESENTATIVES
November 2, 2009
Mr. Berry introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription pharmaceuticals.
This Act may be cited as the
Protecting Americans from Drug
Disallowance of deduction for advertising and promotional expenses for prescription pharmaceuticals
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:
Disallowance of deduction for prescription pharmaceuticals advertising and promotional expenses
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.
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).
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.
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.