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HOUSE DOCKET, NO. 687         FILED ON: 1/14/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2646

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jason M. Lewis

_______________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act to eliminate the tax deduction for direct to consumer pharmaceutical marketing.

_______________

PETITION OF:

 

Name:

District/Address:

Jason M. Lewis

Fifth Middlesex

Ruth B. Balser

12th Middlesex

Denise Provost

27th Middlesex

Cory Atkins

14th Middlesex

Danielle W. Gregoire

4th Middlesex

Patricia D. Jehlen

Second Middlesex

Denise Andrews

2nd Franklin

John F. Keenan

Norfolk and Plymouth

Kay Khan

11th Middlesex

Timothy J. Toomey, Jr.

26th Middlesex

Benjamin Swan

11th Hampden

Chris Walsh

6th Middlesex

Tom Sannicandro

7th Middlesex

James B. Eldridge

Middlesex and Worcester

Mark C. Montigny

Second Bristol and Plymouth

Carl M. Sciortino, Jr.

34th Middlesex


HOUSE DOCKET, NO. 687        FILED ON: 1/14/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2646

By Mr. Lewis of Winchester, a petition (accompanied by bill, House, No. 2646) of Jason M. Lewis and others to eliminate the tax deduction for direct to consumer pharmaceutical marketing.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act to eliminate the tax deduction for direct to consumer pharmaceutical marketing.
 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

              SECTION 1. The definition of “Net income” in section 1 of chapter 63 of the General Laws is hereby amended by deleting clauses (e) through (f) and inserting in place thereof the following clauses:-

              (e) the deduction allowed by section 199 of the Code;

              (f) the deduction described in section 163(e)(5) of the Code, to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1) of the Code, inserted by section 1232 of the American Recovery and Reinvestment Act of 2009; or

              (g) the deduction described in section 162(a) of the Code, to the extent that this deduction applies to direct consumer advertising of prescription drugs, which shall include all direct and indirect costs incurred or paid relating to advertising prescription drugs and devices to patients in Massachusetts, including media advertising, coupons, outreach and persistency programs, and any other forms of marketing or advertising directed to persons other than licensed prescribers.  For amounts paid or incurred in national or regional programs, the amount disallowed shall be the ratable share of expenses directed to Massachusetts residents.

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