,,ii  #aaith ,,congress  #ast ,session  
,s4 #aghe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ae1 #bjbe
 ,mr4 ,hawley 7for himself and ,mrs4    
,shaheen7 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
 certain drugs4  #a4  ,short title      
,this ,act may be cited as the ,no      
,handouts for ,drug ,advertisements     
,act4  #b4  ,disallowance of deduction  
for advertising and promotional expenses
 for certain drugs  7a7  ,in general    
,part ,,ix of subchapter ,b of chapter  
#a of subtitle ,a of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following new     
section3  #bhj;,i4  ,disallowance of    
deduction for direct-to-consumer        
advertising of certain drugs  7a7  ,in  
general  ,no deduction shall be allowed 
under this chapter for expenses relating

 to direct-to-consumer advertising of   
covered drugs for any taxable year4  7b7
  ,direct-to-,consumer advertising  ,for
 purposes of this section-- 7#a7 ,in    
general ,the term direct-to-consumer    
advertising means any dissemination1 by 
or on behalf of a covered entity1 of an 
advertisement which--  7,a7 is in regard
 to a covered drug1 and  7,b7 primarily 
targeted to the general public1         
including through--  7i7 broadcasting   
through media such as radio1 television1
 and telephone communication systems1   
direct mail1 and billboards1 and  7ii7  
dissemination on the ,internet or       
through digital platforms 7including    
social media1 mobile media1 web         
applications1 digital applications1     
mobile applications1 and electronic     
applications74  7#b7  ,exception  ,such 
term shall not include an advertisement 
made through publication in journals and
 other periodicals4  7#c7  ,other terms 
,for purposes of this subsection--  7,a7
  ,covered entity  ,the term covered    

entity means-- 7i7 a sponsor of a       
prescription drug product 7as such term 
is defined in section #gce7c7 of the    
,federal ,food1 ,drug1 and ,cosmetic    
,act71 or  7ii7 a person that owns an   
outsourcing facility 7as such term is   
defined in section #ejc;,b7d77#d7 of    
such ,act71 either directly or          
indirectly through a subsidiary4  7,b7  
,covered drug  ,the term covered drug   
means-- 7i7 a prescription drug product 
7as such term is defined in section     
#gce7c7 of the ,federal ,food1 ,drug1   
and ,cosmetic ,act71 or  7ii7 a drug    
compounded in accordance with section   
#ejc;,a or #ejc;,b of such ,act4  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       
certain 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