108th CONGRESS
1st Session
H. R. 149
To amend the Internal Revenue Code of 1986 to deny any deduction
for direct-to-consumer advertisements of prescription drugs.
IN THE HOUSE OF REPRESENTATIVES
January 7, 2003
Mr. NADLER (for himself and Mr. CROWLEY) 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 any deduction
for direct-to-consumer advertisements of 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 `Say No to Drug Ads Act'.
SEC. 2. DISALLOWANCE OF DEDUCTION FOR DIRECT-TO-CONSUMER ADVERTISEMENT OF
PRESCRIPTION DRUGS.
(a) GENERAL RULE- Part IX of subchapter B of chapter 1 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. DIRECT-TO-CONSUMER ADVERTISEMENT OF PRESCRIPTION DRUGS.
`No deduction shall be allowed under this chapter for any amount paid or incurred
for a direct-to-consumer advertisement of a prescription drug.'
(b) CLERICAL AMENDMENT- The table of sections for part IX of subchapter B
of chapter 1 of such Code is amended by adding at the end thereof the following
new item:
`Sec. 280I. Direct-to-consumer advertisement of prescription drugs.'
(c) EFFECTIVE DATE- The amendments made by this section shall apply to amounts
paid or incurred after December 31, 2002.
END
