AMERICAN ADVERTISING FEDERATION

ADV · Advertising

Legislation or regulations affecting the tax treatment of advertising, including but not limited to opposing proposals to limit or eliminate the federal business tax deduction for advertising expenses. Oppose legislation or regulations which would prohibit or restrict the truthful advertising of legal products or services.

TAX · Taxation/Internal Revenue Code

No position on comprehensive tax reform generally. Oppose proposals to tax or limit the federal tax deductibility of advertising as a normal and necessary business expense. Oppose proposals to tax online or digital advertising. Oppose efforts to reduce or eliminate the deductibility of advertising for specific products, such as direct to consumer advertising of pharmaceuticals.

CPI · Computer Industry

Support legislation that would create a national privacy law that would allow for the responsible use of data to provide consumers with online interest-based advertising. Oppose legislation that would overly restrict the responsible use of data for some purposes. Examples of bills supported in part and opposed in part include but are not limited to S. 836, the Children and Teens Online Privacy Protection Act (Sen. Markey); S. 962, Protecting Children Over Profits Act (Sen. Lankford); H.R. 976, 1071 Repeal to Protect Small Business Lending Act (Rep. Williams); S. 516, Stopping Harmful Image Exploitation and Limiting Distribution Act (Sen. Klobuchar); H.R. 1602 Financial Privacy Act (Rep. Davidson); S. 809 Saving Privacy Act (Sen. Lee).

Literal federal measure citations: S. 836, S. 962, H.R. 976, S. 516, H.R. 1602, S. 809

HCR · Health Issues

Oppose legislation or regulatory efforts to restrict the tax deductibility of the advertising of direct-to-consumer advertising of pharmaceuticals. Oppose proposals in the "Make America Health Again" report to unduly limit the content of, or tax deductibility of, direct-to-consumer advertising of pharmaceuticals or the advertising of certain food products to children.