Adds direct-to-consumer pharmaceutical marketing expenses to taxable income in Minnesota.

This bill amends Minnesota tax law to include direct-to-consumer pharmaceutical marketing expenses as an addition to taxable income. These expenses include advertising and promotional activities aimed at consumers to promote prescription drugs or biologics. The change takes effect for taxable years beginning after December 31, 2026.

Adds direct-to-consumer pharmaceutical marketing expenses to taxable income in Minnesota.

This bill amends Minnesota tax law to include direct-to-consumer pharmaceutical marketing expenses as an addition to taxable income. These expenses include advertising and promotional activities aimed at consumers to promote prescription drugs or biologics. The change takes effect for taxable years beginning after December 31, 2026.