,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dgaa  ,,in ,,the ,,house ,,of  
,,representatives  ,october #ag1        
#bjai,mr4 ,lipinski introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to deny any deduction   
for advertising prescription drugs4  #a4
 ,short title ,this ,act may be cited as
 the ,no ,tax ,breaks for ,drug ,ads    
,act4  #b4 ,denial of deduction for     
advertising prescription drugs  7a7 ,in 
general ,part ,,ix of subchapter ,b of  
chapter #a of the ,internal ,revenue    
,code of #aihf 7relating to items not   
deductible7 is amended by adding at the 
end the following new section3  #bhj;,i4
 ,denial of deduction for advertising   
prescription drugs  7a7 ,in general ,no 
deduction shall be allowed under this   
chapter with respect to-- 7#a7 any      
advertisement primarily for purposes of 
promoting the sale or use of any        
prescribed drug 7as defined in section  

#bac7;d77#c771 and  7#b7 any of the     
following incurred or provided primarily
 for purposes described in paragraph    
7#a73 7,a7 ,travel expenses 7including  
meals and lodging74  7,b7 ,goods or     
services of a type generally considered 
to constitute entertainment1 amusement1 
or recreation or the use of a facility  
in connection with providing such goods 
and services4  7,c7 ,gifts4  7,d7 ,other
 promotion expenses4  7b7 ,regulations  
,the ,secretary shall prescribe such    
regulations as may be necessary to carry
 out the purposes of this section4  4   
7b7 ,clerical amendment ,the table of   
sections for such part ,,ix is amended  
by adding at the end the following new  
item3 ,sec4 #bhj;,i4 ,denial of         
deduction for advertising prescription  
drugs44  7c7 ,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 date4