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S 2623 114th Congress Senate

Protecting Americans from Drug Marketing Act

Official title: A bill to amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs.

Introduced: March 3, 2016 See on congress.gov
Taxation Business expensesIncome tax deductionsMarketing and advertisingPrescription drugs
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 3, 2016
Read twice and referred to the Committee on Finance.
Mar 3, 2016
Introduced in Senate
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 Latest action March 3, 2016

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Protecting Americans from Drug Marketing Act

This bill amends the Internal Revenue Code to deny a tax deduction for the cost of direct-to-consumer advertising of prescription drugs. The bill defines "direct-to-consumer advertising" as any dissemination by or on behalf of a sponsor of a prescription drug product of a prescription drug advertisement that is primarily targeted to the general public through: (1) publication in journals, magazines, other periodicals, and newspapers; (2) broadcasting through media such as radio, television, and telephone communication systems; and (3) dissemination on the Internet (including social media).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2623: Protecting Americans from Drug Marketing Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-2623/
MLA
"S. 2623: Protecting Americans from Drug Marketing Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2623/.
Bluebook (legal)
S. 2623, 114th Cong. (2026), https://openamerica.io/bill/114-S-2623/.
Markdown link
[S. 2623: Protecting Americans from Drug Marketing Act](https://openamerica.io/bill/114-S-2623/)
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