To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs., changes federal law or congressional policy affecting health care providers and patients. The main policy domain is Healthcare, Agriculture, Technology.
Who Benefits and How
health care providers and patients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, health care providers and patients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section id9C60C7C7915742C2AC8E53F649178590: 1. Short title This Act may be cited as the No Tax Breaks for Drug Ads Act.
- Section id8D9B72D3E5164AE5BEEFA68C42A4BA1F: 2. Disallowance of deduction for advertising and promotional expenses for prescription drugs Part IX of subchapter B of chapter 1 of subtitle A of the Internal...
- Section id0D3C6EDA0156494885B148661B88E5BC: 280I. Disallowance of deduction for direct-to-consumer advertising of prescription drugs No deduction shall be allowed under this chapter for expenses relating...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs., changes federal law or congressional policy affecting health care providers and patients.
Key Policy Areas
Healthcare, Agriculture, Technology
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs., changes federal law or congressional policy affecting health care providers and patients.
Policy Domains
Whole bill
Identified Gains
- health care providers and patients
Identified Costs
- federal implementing agencies
- health care providers and patients
Sponsors
Legislative Progress
IntroducedMrs. Shaheen (for herself, Mr. Sanders, Ms. Duckworth, Mr. Brown, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology