; and (D) manufacturer patient assistance programs, as defined in section 399V–7 of the Public Health Service Act. . (b) Conforming amendment The table of sections for such part IX of the Internal Revenue Code of 1986 is amended by adding after the item relating to section 280H the following new item: Sec. 280I. Disallowance of deduction for direct-to-consumer advertising of prescription drugs. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. 406. Product hopping (a) Definitions In this section— (1) the term biological product has the meaning given that term in section 351 of the Public Health Service Act ( 42 U.S.C. 262 ); (2) the term drug has the meaning given that term in section 201 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321 ); and (3) the term product hopping means a circumstance in which— (A) a manufacturer reformulates a drug or biological product in such a way that allows the manufacturer to submit a new drug application under section 505(b) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355(b) ) or new application for a license under section 351(a) of the Public Health Service Act ( 42 U.S.C. 262(a) ) with respect to such new formulation; (B) the new formulation described in subparagraph (A) is intended for the treatment of the same medical condition as the drug or biological product that was reformulated