Legislation - HB0484

Title: Corporate Income Tax - Addition Modification - Direct-to-Consumer Pharmaceutical Advertising
Sponsored by: Delegates Ziegler, Feldmark, Terrasa, Addison, Charkoudian, Cullison, Ebersole, Guzzone, Hill, Moreno, and Watson
Status: In the House - Hearing 2/12 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Providing an addition modification under the corporate income tax for the amount of certain direct-to-consumer advertising expenses for certain covered drugs paid or incurred during the taxable year that are deducted under the Internal Revenue Code; and applying the Act to all taxable years beginning after December 31, 2025.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 1/23/2026 Legislative Date 1/23/2026 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/23/2026 Legislative Date 1/23/2026 Action Hearing 2/12 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Corporate Income Tax - Addition Modification - Direct-to-Consumer Pharmaceutical Advertising Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/23/2026	1/23/2026	First Reading Ways and Means
House	1/23/2026	1/23/2026	Hearing 2/12 at 1:00 p.m.
			Text - First - Corporate Income Tax - Addition Modification - Direct-to-Consumer Pharmaceutical Advertising

File Code

Subjects

Statutes