Bill Introduced to End Tax Deductibility for "Image" Ad Campaigns

Rep. John Hall (D-NY) has introduced legislation, HR 4518, which would prohibit the tax deduction for advertising campaigns not related to a product or service by companies (including subsidiaries) with gross receipts over $100 million a year.  This would clearly affect any advertisement or public relations campaigns by large advertisers that does not directly promote a product or service. 

Other bills have been introduced dealing with the tax treatment of specific categories of advertising in the current Congress, but this is the first this session that does not apply just to advertising for prescription drugs or food and beverage advertising. 

If you have any questions about this legislation, please contact Dan Jaffe in ANA's Washington office at 202-296-2359 or at