PACT Act

Preventing Abuse of Cough Treatments Act of 2014 or the PACT Act - Amends the Federal Food, Drug, and Cosmetic Act to prohibit the sale or offering for sale of a drug containing dextromethorphan, and not subject to practitioner supervision requirements, to an individual under age 18, except if the sale is made: (1) pursuant to a validly issued prescription; or (2) to an individual who provides proof of being actively enrolled in the military, including a valid military identification card. Imposes civil monetary penalties that escalate upon repeated violation.

Deems to be adulterated any unfinished dextromethorphan that is possessed, received, or distributed in violation of this Act.

Prohibits a person from: (1) possessing or receiving unfinished dextromethorphan unless the person is registered with the Secretary of Health and Human Services (HHS) as a producer of a drug or device or otherwise registered, licensed, or approved under federal or state law to engage in the practice of pharmacy, pharmaceutical production, or manufacture or distribution of drug ingredients; or (2) distributing unfinished dextromethorphan to any person other than a registered or otherwise authorized person. Excludes from such prohibitions common carriers that possess, receive, or distribute unfinished dextromethorphan for purposes of distributing it between registered, licensed, or approved persons. Imposes additional civil monetary penalties for such possession and distribution violations.