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| 2 | 2 | | SENATE DOCKET, NO. 2307 FILED ON: 1/17/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2035 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Jason M. Lewis |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Jason M. LewisFifth MiddlesexRebecca L. RauschNorfolk, Worcester and Middlesex1/23/2025 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 2307 FILED ON: 1/17/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2035 |
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| 18 | 18 | | By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2035) of Jason M. Lewis and |
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| 19 | 19 | | Rebecca L. Rausch for legislation to eliminate the tax deduction for direct-to-consumer |
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| 20 | 20 | | pharmaceutical marketing. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE SENATE, NO. 1862 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act to eliminate the tax deduction for direct-to-consumer pharmaceutical marketing. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 Section 1 of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is |
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| 32 | 32 | | 2hereby amended by striking items (e) and (f) under the definition of “net income” and inserting |
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| 33 | 33 | | 3in place thereof the following:- |
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| 34 | 34 | | 4 (e) the deduction allowed by section 199 of the Code; |
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| 35 | 35 | | 5 (f) the deduction described in section 163(e)(5) of the Code, to the extent increased by |
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| 36 | 36 | | 6amendments to section 163(e)(5)(F) and section 163(i)(1) of the Code, inserted by section 1232 |
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| 37 | 37 | | 7of the American Recovery and Reinvestment Act of 2009; or |
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| 38 | 38 | | 8 (g) the deduction described in section 162(a) of the Code, to the extent that this deduction |
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| 39 | 39 | | 9applies to direct consumer advertising of prescription drugs, which shall include all direct and 2 of 2 |
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| 40 | 40 | | 10indirect costs incurred or paid relating to advertising prescription drugs and devices to patients in |
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| 41 | 41 | | 11Massachusetts, including media advertising, coupons, outreach and persistency programs, and |
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| 42 | 42 | | 12any other forms of marketing or advertising directed to persons other than licensed prescribers. |
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| 43 | 43 | | 13For amounts paid or incurred in national or regional programs, the amount disallowed shall be |
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| 44 | 44 | | 14the ratable share of expenses directed to Massachusetts residents. |
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