I 
119TH CONGRESS 
1ST SESSION H. R. 3010 
To amend the Internal Revenue Code of 1986 to deny the deduction for 
advertising and promotional expenses for certain drugs. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 24, 2025 
Mr. MURPHY (for himself, Ms. CRAIG, Mr. BEGICH, and Ms. SCHOLTEN) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to deny the 
deduction for advertising and promotional expenses for 
certain drugs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Handouts for Drug 
Advertisements Act’’. 
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SEC. 2. DISALLOWANCE OF DEDUCTION FOR ADVERTISING 
AND PROMOTIONAL EXPENSES FOR CERTAIN 
DRUGS. 
(a) IN GENERAL.—Part IX of subchapter B of chap-
ter 1 of subtitle A of the Internal Revenue Code of 1986 
is amended by adding at the end the following new section: 
‘‘SEC. 280I. DISALLOWANCE OF DEDUCTION FOR DIRECT- 
TO-CONSUMER ADVERTISING OF CERTAIN 
DRUGS. 
‘‘(a) IN GENERAL.—No deduction shall be allowed 
under this chapter for expenses relating to direct-to-con-
sumer advertising of covered drugs for any taxable year. 
‘‘(b) 
DIRECT-TO-CONSUMER
ADVERTISING.—For 
purposes of this section— 
‘‘(1) IN
GENERAL.—The term ‘direct-to-con-
sumer advertising’ means any dissemination, by or 
on behalf of a covered entity, of an advertisement 
which— 
‘‘(A) is in regard to a covered drug, and 
‘‘(B) primarily targeted to the general pub-
lic, including through— 
‘‘(i) broadcasting through media such 
as radio, television, and telephone commu-
nication systems, direct mail, and bill-
boards, and 
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‘‘(ii) dissemination on the Internet or 
through digital platforms (including social 
media, mobile media, web applications, dig-
ital applications, mobile applications, and 
electronic applications). 
‘‘(2) EXCEPTION.—Such term shall not include 
an advertisement made through publication in jour-
nals and other periodicals. 
‘‘(3) OTHER TERMS.—For purposes of this sub-
section— 
‘‘(A) COVERED ENTITY.—The term ‘cov-
ered entity’ means— 
‘‘(i) a sponsor of a prescription drug 
product (as such term is defined in section 
735(3) of the Federal Food, Drug, and 
Cosmetic Act), or 
‘‘(ii) a person that owns an outsourc-
ing facility (as such term is defined in sec-
tion 503B(d)(4) of such Act), either di-
rectly or indirectly through a subsidiary. 
‘‘(B) COVERED DRUG.—The term ‘covered 
drug’ means— 
‘‘(i) a prescription drug product (as 
such term is defined in section 735(3) of 
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the Federal Food, Drug, and Cosmetic 
Act), or 
‘‘(ii) a drug compounded in accord-
ance with section 503A or 503B of such 
Act.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for such part IX of the Internal Revenue Code of 
1986 is amended by adding after the item relating to sec-
tion 280H the following new item: 
‘‘Sec. 280I. Disallowance of deduction for direct-to-consumer advertising of cer-
tain drugs.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act, in taxable years 
ending after such date. 
Æ 
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