Fair Balance Prescription Drug Advertisement Act of 2003 - Amends the Internal Revenue Code and the Federal Food, Drug, and Cosmetic Act (FDCA) to prohibit a deduction for any expense of an advertisement for a prescription drug if, with respect to such advertisement, the Secretary of Health and Human Services has submitted to the Secretary of the Treasury a report with respect to direct-to-consumer advertising that certain FDCA misbranding violations have occurred.
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