S. 2478

End Taxpayer Subsidies for Drug Ads Act

This bill amends the Internal Revenue Code to prohibit tax deductions for expenses relating to direct-to-consumer advertising of prescription drugs.

"Direct-to-consumer advertising" is any dissemination, by or on behalf of a sponsor of a prescription drug product, of an advertisement that is: (1) in regard to the drug product, and (2) primarily targeted to the general public.