This bill proposes to amend the Internal Revenue Code of 1986 by adding a new section, 280I, which would disallow tax deductions for expenses associated with direct-to-consumer advertising of specific drugs. The legislation broadly defines "direct-to-consumer advertising" as any dissemination by or on behalf of a covered entity , primarily targeted to the general public through various media such as television, radio, direct mail, and digital platforms like social media. However, advertisements placed in professional journals and other periodicals are explicitly excluded from this definition. The bill specifies that covered drugs include prescription drug products and certain compounded drugs, while covered entities are sponsors of prescription drugs or owners of outsourcing facilities. This measure, effective for amounts paid or incurred after its enactment, seeks to remove tax incentives for pharmaceutical companies' direct advertising efforts to consumers.