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S. 2873

BillFederalSenateIn Committee
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.
About This Bill
Committee
Latest Action · December 11, 2009
Read twice and referred to the Committee on Finance.
Congress
111th (2009–2011)
Introduced
December 11, 2009
Sponsor
Sen. Mark BegichD
Cosponsors (0)
None
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Summary

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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.

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