		II
		111th CONGRESS
		2d Session
		S. 3697
		IN THE SENATE OF THE UNITED STATES

			August 4, 2010
			Mr. Brownback (for
			 himself, Mr. Brown of Ohio, and
			 Mr. Franken) introduced the following
			 bill; which was read twice and referred to the
			 Committee on Health, Education, Labor,
			 and Pensions

		A BILL
		To amend the Federal Food, Drug, and Cosmetic Act to
		  improve the priority review voucher incentive program relating to tropical and
		  rare pediatric diseases.

		1.Short
			 title; references
			(a)Short
			 titleThis Act may be cited
			 as the Creating Hope Act of
			 2010.
			(b)ReferencesWherever
			 in this Act an amendment is expressed in terms of an amendment to a section or
			 other provision, the reference shall be considered to be made to a section or
			 other provision of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et
			 seq.).
			2.Improvement of
			 the tropical disease voucher program
			(a)HeadingThe
			 heading of section 524 (21 U.S.C. 360n) is amended to read as follows:
			 Priority review to encourage
			 innovative treatments for tropical diseases and rare pediatric
			 diseases.
			(b)DefinitionsSection
			 524(a) (21 U.S.C. 360n(a)) is amended—
				(1)by redesignating
			 paragraphs (3) and (4) as paragraphs (6) and (7), respectively;
				(2)by redesignating
			 paragraphs (1) and (2) as paragraphs (2) and (3), respectively;
				(3)by inserting
			 after In this section:, the following:

						(1)Innovative
				treatmentThe term innovative treatment
				means—
							(A)a human drug that
				is the subject of an application submitted under section 505(b)(1), if that
				drug contains no active ingredient (including any ester or salt of the active
				ingredient) that has been previously approved in any other application under
				section 505(b)(1), 505(b)(2), or 505(j) or section 351 of the Public Health
				Service Act; or
							(B)a biological
				product that is the subject of an application submitted under section 351(a) of
				the Public Health Service Act, if that biological product—
								(i)does not have the
				same structure as a biological product that has been previously licensed in any
				other application under subsection (a) or (k) of section 351 of the Public
				Health Service Act or approved under section 505 of this Act; and
								(ii)is not
				biosimilar, within the meaning of section 351(i) of the Public Health Service
				Act, to a biological product that has been previously licensed in any other
				application under subsection (a) or (k) of section 351 of the Public Health
				Service Act or approved under section 505 of this
				Act.
								;
				(4)in paragraph (3),
			 as so redesignated, by inserting or rare pediatric disease product
			 application after tropical disease product application
			 each place that phrase appears;
				(5)by inserting
			 after paragraph (3) the following:

						(4)Rare pediatric
				diseaseThe term rare pediatric disease means a
				disease that meets each of the following criteria:
							(A)The disease is
				recognized in the medical community as affecting a pediatric population.
							(B)The disease is a
				rare disease or condition, within the meaning of section 526.
							(5)Rare pediatric
				disease product applicationThe term rare pediatric disease
				product application means a human drug application, as defined in
				section 735(1)—
							(A)for prevention or
				treatment of a rare pediatric disease;
							(B)that the
				Secretary deems eligible for priority review;
							(C)that is for an
				innovative treatment;
							(D)that relies on
				clinical data derived from studies examining a pediatric population and dosages
				of the drug intended for that population; and
							(E)that does not
				seek approval for an adult indication in the original rare pediatric disease
				product
				application.
							;
				(6)in paragraph (6),
			 as so redesignated—
					(A)by redesignating
			 subparagraph (Q) as subparagraph (R); and
					(B)by inserting
			 after subparagraph (P) the following:

							(Q)Chagas
				Disease.
							;
				and
					(7)by amending
			 paragraph (7), as so redesignated, to read as follows:

						(7)Tropical
				disease product applicationThe term tropical disease
				product application means a human drug application, as defined in
				section 735(1)—
							(A)for prevention or
				treatment of a tropical disease;
							(B)that the
				Secretary deems eligible for priority review;
							(C)that is for an
				innovative treatment; and
							(D)that is for a
				drug that has not been approved for commercial marketing for any tropical
				disease indication by a government authority outside of the United States for
				more than 24 months before the tropical disease product application is
				submitted.
							.
				(c)Rules regarding
			 use and transfer of priority review vouchersSection 524(b) (21
			 U.S.C. 360n(b)) is amended—
				(1)in paragraph (1),
			 by inserting or rare pediatric disease product application after
			 tropical disease product application each place that phrase
			 appears;
				(2)by amending
			 paragraph (2) to read as follows:

						(2)Transferability
							(A)In
				generalThe sponsor of a tropical disease product application or
				rare pediatric disease product application that receives a priority review
				voucher under this section may transfer (including by sale) the entitlement to
				such voucher. There is no limit on the number of times a priority review
				voucher may be transferred before such voucher is used.
							(B)Conditions of
				transferIf a sponsor transfers a priority review voucher after
				such sponsor has provided notification to the Secretary under paragraph (4)(A)
				of the intent of such sponsor to use the voucher, the transfer shall be subject
				to the provisions of subparagraphs (B) and (C) of paragraph (4).
							(C)Notification of
				transferThe person to whom a voucher is transferred under
				paragraph (4)(B)(i) shall notify the Secretary of such change in ownership of
				the voucher not later than 30 days after such
				transfer.
							;
				(3)by amending
			 paragraph (3) to read as follows:

						(3)Limitation for
				prior applications
							(A)Tropical
				disease product applicationsA sponsor of a tropical disease
				product application may not receive a priority review voucher under this
				section if the tropical disease product application was submitted to the
				Secretary prior to September 27, 2007.
							(B)Rare pediatric
				disease product applicationsA sponsor of a rare pediatric
				disease product application may not receive a priority review voucher under
				this section if the rare pediatric disease product application was submitted to
				the Secretary prior to the date that is 90 days after the date of enactment of
				the Creating Hope Act of 2010.
							;
				and
				(4)by amending
			 paragraph (4) to read as follows:

						(4)Notification
							(A)TimingAt
				least 90 days before the date on which a human drug application for which the
				sponsor intends to use a priority review voucher is submitted, the sponsor of
				such human drug application shall notify the Secretary of the intent of such
				sponsor to submit the human drug application.
							(B)Transfer of
				voucher after notification
								(i)In
				generalThe sponsor of a human drug application that provides
				notification of the intent of such sponsor to use the voucher for the human
				drug application may transfer the voucher within 1 year after such notification
				is provided, if such sponsor has not yet submitted the human drug application
				described in the notification.
								(ii)ExceptionThe
				person to whom a voucher is transferred under clause (i) (referred to in this
				paragraph as the transferee) shall give notification of the intent
				of such transferee to use the voucher in accordance with this subsection,
				unless—
									(I)the transferee
				uses the voucher for a human drug application featuring the same indications as
				the human drug application described in the transferor’s notification;
				and
									(II)the transferee
				notifies the Secretary within 30 days of the transfer of the intent of such
				transferee to use the voucher for such purpose.
									(iii)Internal
				transferIf the sponsor transfers a voucher internally for use
				with a drug application that includes one or more indications that were not
				included in the drug application that was the subject of the notification of
				such sponsor, the sponsor shall notify the Secretary of the transfer in
				accordance with this subsection.
								(C)Fee due upon
				notification; credit for transferred voucher
								(i)Due upon
				notificationThe notification under this subsection shall be a
				legally binding commitment to pay for the user fee to be assessed in accordance
				with this section. Such fee shall be payable by the sponsor upon the submission
				by such sponsor of such notification.
								(ii)CreditIf
				a sponsor pays a user fee upon providing notification of the intent of such
				sponsor to use a priority review voucher, but later transfers the voucher for
				which such sponsor gave notification, the Secretary shall credit the user fees
				paid to the next human drug application for which a sponsor provides
				notification of the intent of such sponsor to use the same transferred
				voucher.
								(iii)Difference in
				feeThe Secretary may require a sponsor using a transferred
				voucher to pay the difference between the credit associated with the
				transferred voucher and the user fee prevailing at the time the sponsor submits
				notification of the intent of such sponsor to use the transferred voucher. This
				provision does not apply in cases where a transferee is exempted from
				submitting notification under this
				paragraph.
								.
				(d)PaymentSection
			 524(c)(4) (21 U.S.C. 360n(c)(4)) is amended—
				(1)in subparagraph
			 (A), by striking submission of a human drug application under section
			 505(b)(1) or section 351 of the Public Health Services Act for which the
			 priority review voucher is used. and inserting notification by a
			 sponsor of the intent of such sponsor to use the voucher, as specified in
			 subsection (b)(4)(A). All other user fees associated with the human drug
			 application shall be due as required by the Secretary or under applicable
			 law.; and
				(2)in subparagraph
			 (C), by striking the period at the end and inserting , except as
			 specified in subsection (b)(4)(C)..
				(e)Designation
			 process; product implementation requirementSection 524 (21
			 U.S.C. 360n) is amended by adding at the end the following new
			 subsections:

					(e)Designation
				process
						(1)Designation of
				rare pediatric diseases
							(A)In
				generalUpon the request of the manufacturer or the sponsor of a
				new drug, the Secretary may designate that the new drug is for a rare pediatric
				disease. Such a request for designation, if sought, shall be made when
				requesting designation of orphan disease status under section 526 or fast-track
				designation under section 506. Requesting designation of rare pediatric disease
				status under this paragraph is not a prerequisite to receiving a priority
				review voucher.
							(B)Determination
				by SecretaryNot later than 60 days after a request is submitted
				under subparagraph (A), the Secretary shall determine whether the disease or
				condition that is the subject of such request is a rare pediatric
				disease.
							(2)Designation of
				innovative treatments
							(A)In
				generalUpon the request of the manufacturer or the sponsor of a
				new drug, the Secretary may designate that a new drug is an innovative
				treatment. Such a request for designation, if sought, shall be made when
				requesting fast-track designation under section 506. Requesting designation
				that a new drug is an innovative treatment is not a prerequisite to receiving a
				priority review voucher.
							(B)Determination
				by SecretaryNot later than 60 days after a request is submitted
				under subparagraph (A), the Secretary shall determine whether the new drug that
				is the subject of such request is an innovative treatment.
							(f)Product
				implementation for rare pediatric disease products
						(1)In
				generalThe Secretary shall deem a rare pediatric disease product
				application incomplete if such application does not contain a description of
				the plan of the sponsor of such application to market the product in the United
				States.
						(2)Good faith
				intent to market
							(A)Good faith
				intent requiredThe Secretary may refuse to issue a priority
				review voucher upon the approval of a rare pediatric disease product
				application if the Secretary finds that the sponsor of such application lacks a
				good faith intention to produce and distribute the product. The Secretary may
				consider any fact relevant to this determination, including the history of such
				sponsor of producing rare pediatric disease products for which such sponsor
				received a priority review voucher, orphan drugs for which the sponsor received
				exclusivity under section 527, or pediatric drugs for which the sponsor
				received an additional 6 months of exclusivity under section 505A.
							(B)PresumptionThe
				sponsor may establish a presumption of good faith by demonstrating that such
				sponsor has allocated sufficient resources or otherwise arranged for the
				production of the rare pediatric disease product in a manner sufficient to meet
				the expected demand for the product during the 5-year period following approval
				of the application.
							(3)Production
				report
							(A)Report
				requiredThe sponsor of an approved rare pediatric disease
				product shall submit a report to the Secretary not later than 5 years after the
				approval of the applicable rare pediatric disease product application. Such
				report shall provide the following information, with respect to each of the
				first 4 years after approval of such product:
								(i)The estimated
				population in the United States suffering from the rare pediatric
				disease.
								(ii)The estimated
				demand in the United States for such rare pediatric disease product.
								(iii)The actual
				amount of such rare pediatric disease product distributed in the United
				States.
								(B)Publication
				upon failure to demonstrate good faith effort to marketThe
				Secretary may publish the results of a report submitted under subparagraph (A)
				in the Federal Register if the Secretary finds that the sponsor that submitted
				such report has not made a good faith effort to meet the demand in the United
				States for the product that is the subject of such report during each of the
				first 4 years after approval of such product.
							(g)Production
				report for tropical disease products
						(1)Report
				requiredThe sponsor of an approved tropical disease product
				shall submit a report to the Secretary not later than 5 years after the
				approval of the applicable rare tropical disease product application. Such
				report shall provide the following information, with respect to each of the
				first 4 years after approval of such product:
							(A)The estimated
				global population suffering from the tropical disease.
							(B)The estimated
				global demand for such tropical disease product.
							(C)The actual amount
				of such tropical disease product distributed globally.
							(2)Publication
				upon failure to demonstrate good faith effort to marketThe
				Secretary may publish the results of a report submitted under paragraph (1) in
				the Federal Register if the Secretary finds that the sponsor that submitted
				such report has not made a good faith effort to meet the global demand for the
				product that is the subject of such report during each of the first 4 years
				after approval of such product.
						(h)Notice of
				issuance and use of voucherThe Secretary shall publish a notice
				in the Federal Register and on the Web site of the Food and Drug Administration
				not later than 30 days after the occurrence of each of the following:
						(1)The Secretary
				issues a priority review voucher under this section.
						(2)A sponsor submits
				a human drug application for which such sponsor uses a priority review
				voucher.
						(i)Eligibility for
				other programsA sponsor who seeks a priority review voucher
				under this section may participate in any other incentive program, including
				the programs the Secretary has implemented under this Act, if the sponsor meets
				the applicable criteria of such other incentive program.
					(j)Relation to
				other provisionsThis provisions of this section shall
				supplement, not supplant, any other provisions of this Act or the Public Health
				Service Act that encourage the development of drugs for tropical diseases and
				rare pediatric
				diseases.
					.
			(f)Conforming
			 amendmentSection 740(b) of the Agricultural, Rural Development,
			 Food and Drug Administration, and Related Agencies Appropriations Act, 2010 (21
			 U.S.C. 360aa(b)) is amended by striking (a)(3) and inserting
			 (a)(6).
			3.Effective
			 dateThis Act (and the
			 amendments made by this Act) shall take effect on the date that is 90 days
			 after the date of enactment of this Act.


		II
		110th CONGRESS
		2d Session
		S. 2966
		IN THE SENATE OF THE UNITED STATES

			May 1, 2008
			Mrs. Dole introduced the
			 following bill; which was read twice and referred to the
			 Committee on Armed
			 Services

		A BILL
		To require the Secretary of the Army to implement the
		  First Sergeants Barracks Initiative (FSBI) throughout the Army in order to
		  improve the quality of life and living environments for single
		  soldiers.

		1.Expanded implementation of
			 First Sergeants Barracks InitiativeThe Secretary of the Army shall implement
			 the First Sergeants Barracks Initiative (FSBI) throughout the Army in order to
			 improve the quality of life and living environments for single soldiers.


116 HR 7640 IH: Local Journalism Sustainability Act
U.S. House of Representatives
2020-07-16
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I116th CONGRESS2d SessionH. R. 7640IN THE HOUSE OF REPRESENTATIVESJuly 16, 2020Mrs. Kirkpatrick (for herself, Mr. Newhouse, Mr. Fitzpatrick, Mr. Suozzi, Mr. Welch, Mr. Rodney Davis of Illinois, Mr. McKinley, Mr. Visclosky, Mr. Peterson, Mr. Harder of California, Mr. Heck, Mr. Takano, Mr. Carson of Indiana, Mr. Fleischmann, Mr. Grijalva, Mr. Lynch, and Mr. Weber of Texas) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo provide tax incentives that support local newspapers and other local media, and for other purposes.1.Short titleThis Act may be cited as the Local Journalism Sustainability Act. 2.Credit for local newspaper subscriptions(a)In generalSubpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section:25E.Local newspaper subscriptions(a)In generalIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of amounts paid or incurred for subscriptions to one or more local newspapers for the personal use of the taxpayer.(b)Annual dollar limitationThe credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $250.(c)Applicable percentageFor purposes of this section, the term applicable percentage means—(1)in the case of the first taxable year to which this section applies, 80 percent, and(2)in the case of any subsequent taxable year, 50 percent.(d)Local newspaperFor purposes of this section—(1)In generalThe term local newspaper means any print or digital publication if—(A)the primary content of such publication is news and current events, and(B)at least 51 percent of the readers of such publication (including both print and digital versions) reside in—(i)a single State or a single possession of the United States, or(ii)a single area with a 200-mile radius.(2)Continuous qualificationThe requirements of subparagraphs (A) and (B) of paragraph (1) shall not be treated as met unless such requirements are met at all times during the period beginning on the date which is 2 years before the date of the enactment of this section and ending on the date that the subscription described in subsection (a) is paid or incurred.(3)Application to certain organizations exempt from taxIn the case of any print or digital publication which is published by any organization described in section 501(c) and exempt from tax under section 501(a)—(A)such publication shall be treated as a local newspaper only if the publication of print and digital publications is the primary activity of such organization, and(B)any person making a charitable contribution (as defined in section 170(c)) to such organization may elect to treat such contribution as an amount paid or incurred for a subscription to which this section applies in lieu of treating such contribution as a charitable contribution for purposes of section 170.(e)TerminationNo credit shall be allowed under this section for any amount paid or incurred in a taxable year ending after the close of 5-year period beginning on the date of the enactment of this section..(b)Clerical amendmentThe table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 25D the following new item:Sec. 25E. Local newpaper subscriptions..(c)Effective dateThe amendments made by this section shall apply to amounts paid or incurred in taxable years ending after the date of the enactment of this Act.3.Payroll credit for compensation of journalists(a)In generalIn the case of an eligible newspaper employer, there shall be allowed as a credit against the taxes imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to the applicable percentage of the qualified journalism compensation paid to each individual for such calendar quarter.(b)Limitations and refundability(1)Compensation taken into accountThe amount of qualified journalism compensation paid with respect to any individual which may be taken into account under subsection (a) during any calendar quarter by the eligible newspaper employer shall not exceed $12,500.(2)Credit limited to employment taxesThe credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes (reduced by any credits allowed under subsections (e) and (f) of section 3111 of the Internal Revenue Code of 1986, sections 7001 and 7003 of the Families First Coronavirus Response Act, and section 2301 of the CARES Act) on the wages paid with respect to the employment of all the employees of the eligible newspaper employer for such calendar quarter.(3)Refundability of excess credit(A)In generalIf the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of the Internal Revenue Code of 1986.(B)Treatment of paymentsFor purposes of section 1324 of title 31, United States Code, any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.(c)DefinitionsFor purposes of this section—(1)Applicable percentageThe term applicable percentage means—(A)in the case of each of the first 4 calendar quarters to which this section applies, 50 percent; and(B)in the case of each calendar quarter thereafter, 30 percent.(2)Eligible newspaper employerThe term eligible newspaper employer means, with respect to any calendar quarter, any employer if substantially all of the gross receipts of such employer for such calendar quarter are derived from the trade or business of publishing print or digital publications—(A)the primary content of which is news and current events; and(B)at least 51 percent of the readers of which reside in—(i)a single State or a single possession of the United States; or(ii)a single area with a 200-mile radius.(3)Qualified journalism compensation(A)In generalThe term qualified journalism compensation means—(i)wages paid by an eligible newspaper employer to an employee for service as a journalist; and(ii)in the case of remuneration paid to an individual who is not an employee of the employer, such remuneration as would described in clause (i) if such individual were such an employee.(B)JournalistThe term journalist means any individual who regularly gathers, prepares, collects, photographs, records, writes, edits, reports, or publishes news or information that concerns local, national, or international events or other matters of public interest for dissemination to the public.(4)SecretaryThe term Secretary means the Secretary of the Treasury or the Secretary’s delegate.(5)Other termsAny term used in this section which is also used in chapter 21 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.(d)Aggregation ruleAll persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section.(e)Certain rules To applyFor purposes of this section, rules similar to the rules of sections 51(i)(1) and 280C(a) of the Internal Revenue Code of 1986 shall apply.(f)Certain governmental employersThis credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.(g)Election To have section Not applyThis section shall not apply with respect to any eligible newspaper employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary may prescribe) not to have this section apply.(h)Special rules(1)Employee not taken into account more than onceAn employee shall not be included for purposes of this section for any period with respect to any employer if such employer is allowed a credit under section 51 of the Internal Revenue Code of 1986 with respect to such employee for such period.(2)Denial of double benefitAny wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under section 45S of such Code.(3)Third-party payorsAny credit allowed under this section shall be treated as a credit described in section 3511(d)(2) of such Code.(i)Transfers to Federal Old-Age and Survivors Insurance Trust FundThere are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund or Account had this section not been enacted.(j)Treatment of depositsThe Secretary shall waive any penalty under section 6656 of the Internal Revenue Code of 1986 for any failure to make a deposit of any applicable employment taxes if the Secretary determines that such failure was due to the reasonable anticipation of the credit allowed under this section. (k)Regulations and guidanceThe Secretary shall issue such forms, instructions, regulations, and guidance as are necessary—(1)to allow the advance payment of the credit under subsection (a), subject to the limitations provided in this section, based on such information as the Secretary shall require;(2)to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the applicable calendar quarter or taxable year; and(3)with respect to the application of the credit under subsection (a) to third-party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504 of the Internal Revenue Code of 1986), including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors.(l)ApplicationThis section shall only apply to the first 20 calendar quarters beginning after the date of the enactment of this Act.4.Credit for advertising in local newspapers and local media(a)In generalSubpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:45U.Advertising in local newspapers and local media(a)In generalFor purposes of section 38, in the case of any eligible small business, the local media advertising credit determined under this section for any taxable year is an amount equal to the applicable percentage of the qualified local media advertising expenses paid or incurred by the taxpayer during such taxable year.(b)LimitationThe credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed—(1)in the case of the first taxable year to which this section applies, $5,000, and(2)in the case of any subsequent taxable year, $2,500.(c)Applicable percentageFor purposes of this section, the term applicable percentage means—(1)in the case of the first taxable year to which this section applies, 80 percent, and(2)in the case of any subsequent taxable year, 50 percent.(d)Eligible small businessFor purposes of this section, the term eligible small business means any person for any taxable year if the average number of full-time employees (as determined for purposes of determining whether an employer is an applicable large employer for purposes of section 4980H(c)(2) of the Internal Revenue Code of 1986) employed by such person during such taxable year was less than 1,000.(e)Qualified local media advertising expensesFor purposes of this section—(1)In generalThe term qualified local media advertising expenses means amounts paid or incurred in the ordinary course of a trade or business for advertising in a local newspaper (as defined in section 25E(d)) or a broadcast of a local radio or television station.(2)Local radio or television stationThe term local radio or television station means any broadcast radio or television station licensed by the Federal Communications Commission to serve a local community.(f)Special rules(1)Denial of double benefitNo deduction shall be allowed for any qualified local media advertising expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under subsection (a).(2)Aggregation ruleAll persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as one employer for purposes of this section.(g)TerminationNo credit shall be allowed under this section for any amount paid or incurred in a taxable year ending after the close of 5-year period beginning on the date of the enactment of this section..(b)Credit allowed as part of general business creditSection 38(b), as amended by the preceding provisions of this Act, is further amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus, and by adding at the end the following new paragraph:(34)in the case of an eligible small business, the local media advertising credit determined under section 45U(a)..(c)Clerical amendmentThe table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:Sec. 45U. Advertising in local newspapers and local media. .(d)Effective dateThe amendments made by this section shall apply to amounts paid or incurred in taxable years ending after the date of the enactment of this Act.