Minnesota tax filers would add drug advertising costs to income

Individuals and corporations would add certain drug advertising costs back when calculating Minnesota taxable income. The rule covers marketing in the United States meant to promote prescription drugs or biologics to consumers, including product-linked outreach and disease awareness campaigns funded by a drug maker. The addition applies to amounts deducted under federal tax law for direct-to-consumer pharmaceutical marketing. The provisions would apply to tax years beginning after December 31, 2026.