This bill proposes to amend the Internal Revenue Code of 1986 by adding a new section that would deny tax deductions for expenses related to direct-to-consumer advertising of certain prescription and compounded 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 including television, radio, internet, and billboards. However, advertisements published in professional journals and other periodicals are specifically excluded from this definition . The bill applies to amounts paid or incurred after its enactment date, effectively removing a tax incentive for drug manufacturers to promote specific medications directly to consumers.