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US S73

US S73
End Taxpayer Subsidies for Drug Ads Act


summary

Introduced
01/10/2019
In Committee
01/10/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs. This bill prohibits tax deductions for expenses relating to direct-to-consumer advertising of prescription drugs. "Direct-to-consumer advertising" is any dissemination, by or on behalf of a sponsor of a prescription drug product, of an advertisement that is (1) in regard to the drug product, and (2) primarily targeted to the general public.

AI Summary

This bill, the End Taxpayer Subsidies for Drug Ads Act, amends the Internal Revenue Code to prohibit tax deductions for expenses related to direct-to-consumer advertising of prescription drugs. "Direct-to-consumer advertising" is defined as any dissemination of an advertisement about a prescription drug product that is primarily targeted to the general public, such as through publications, broadcasting media, and digital platforms. The bill aims to deny tax deductions for these types of marketing expenses, which are seen as taxpayer subsidies for prescription drug advertising.

Committee Categories

Budget and Finance

Sponsors (23)

Last Action

Read twice and referred to the Committee on Finance. (on 01/10/2019)

bill text


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