,,ii  #aafth ,,congress  #ast ,session  
,s4 #gc  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #aj1        
#bjai,mrs4 ,shaheen 7for herself1 ,mr4  
,brown1 ,mr4 ,king1 ,ms4 ,hassan1 ,mr4  
,whitehouse1 ,ms4 ,baldwin1 ,mrs4       
,gillibrand1 ,mr4 ,van ,hollen1 ,mr4    
,sanders1 ,mr4 ,reed1 ,ms4 ,klobuchar1  
,mr4 ,blumenthal1 ,ms4 ,warren1 ,ms4    
,hirono1 ,ms4 ,smith1 ,mr4 ,schatz1 ,mr4
 ,durbin1 ,mr4 ,bennet1 ,mrs4           
,feinstein1 ,mr4 ,manchin1 and ,mr4     
,leahy7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to deny the deduction for         
advertising and promotional expenses for
 prescription drugs4  #a4 ,short title  
,this ,act may be cited as the ,end     
,taxpayer ,subsidies for ,drug ,ads     
,act4  #b4 ,disallowance of deduction   
for advertising and promotional expenses
 for prescription drugs  7a7 ,in general
 ,part ,,ix of subchapter ,b of chapter 

#a of subtitle ,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 ,disallowance of     
deduction for direct-to-consumer        
advertising of prescription drugs  7a7  
,in general ,no deduction shall be      
allowed under this chapter for expenses 
relating to direct-to-consumer          
advertising of prescription drugs for   
any taxable year4  7b7                  
,direct-to-,consumer advertising ,for   
purposes of this section1 the term      
direct-to-consumer advertising means any
 dissemination1 by or on behalf of a    
sponsor of a prescription drug product  
7as such term is defined in section     
#gce7c7 of the ,federal ,food1 ,drug1   
and ,cosmetic ,act71 of an advertisement
 which--  7#a7 is in regard to such     
prescription drug product1 and  7#b7    
primarily targeted to the general       
public1 including through--  7,a7       
publication in journals1 magazines1     

other periodicals1 and newspapers1  7,b7
 broadcasting through media such as     
radio1 television1 and telephone        
communication systems1 direct mail1 and 
billboards1 and  7,c7 dissemination on  
the ,internet or through digital        
platforms 7including social media1      
mobile media1 web applications1 digital 
applications1 mobile applications1 and  
electronic applications74  4  7b7       
,conforming amendment ,the table of     
sections for such part ,,ix of the      
,internal ,revenue ,code of #aihf is    
amended by adding after the item        
relating to section #bhj;,h the         
following new item3  ,sec4 #bhj;,i4     
,disallowance of deduction for          
direct-to-consumer advertising of       
prescription drugs4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to amounts paid or  
incurred after the date of the enactment
 of this ,act1 in taxable years ending  
after such date4