There is one summary for S.3103. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/25/2000)

Amends the Internal Revenue Code to impose a tax equal to ten percent of the taxable income of a taxpayer who: (1) has any gross income attributable to the manufacture or production of prescription drugs; and (2) fails to include with its tax return a signed statement declaring that it is the taxpayer's policy not to directly or indirectly charge any U.S. wholesale distributor a higher unit price for any bulk purchase of a prescription drug than the most favored customer price it directly or indirectly charges any wholesale distributor located in any covered foreign country for any bulk purchase of such drug.