A bill to amend the Internal Revenue Code of 1986 to deny the deduction for direct to consumer advertising expenses for prescription pharmaceuticals and to provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity.

Summary

Amends the Internal Revenue Code to: (1) deny a tax deduction for expenses relating to direct-to-consumer advertising in any media for the sale and use of prescription pharmaceuticals; and (2) allow a tax deduction for fees, up to $500, for the participation of a child who is a dependent of a taxpayer in any organization that promotes or provides for the physical activity of children.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 7 December 2009

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 7 December 2009

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 7 December 2009

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.