[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9299 Introduced in House (IH)]
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117th CONGRESS
2d Session
H. R. 9299
To amend the Internal Revenue Code of 1986 to protect children's health
by denying any deduction for advertising and marketing directed at
children to promote the consumption of food of poor nutritional
quality.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 15, 2022
Ms. DeLauro introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Education and Labor, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to protect children's health
by denying any deduction for advertising and marketing directed at
children to promote the consumption of food of poor nutritional
quality.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Stop Subsidizing Childhood Obesity
Act''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) Childhood obesity has more than doubled in children and
tripled in adolescents in the past 30 years. Currently, more
than one-third of children and adolescents are overweight or
obese.
(2) A report by the Robert Wood Johnson Foundation found
that if the population of the United States continues on its
current trajectory, adult obesity rates could exceed 60 percent
in a number of States by 2030.
(3) Health-related behaviors, such as eating habits and
physical activity patterns, develop early in life and often
extend into adulthood. The diets of American children and
adolescents depart substantially from recommended patterns that
put their health at risk. Overall, American children and youth
are not achieving basic nutritional goals. They are consuming
excess calories and added sugars and have higher than
recommended intakes of sodium, total fat, and saturated fats.
(4) According to a 2012 report from the Federal Trade
Commission, the total amount spent on food marketing to
children is about $2,000,000,000 a year.
(5) Companies market food to children through television,
radio, internet, magazines, product placement in movies and
video games, schools, product packages, toys, clothing and
other merchandise, and almost anywhere a logo or product image
can be shown.
(6) According to a comprehensive review by the National
Academy of Medicine, studies demonstrate that television food
advertising affects children's food choices, food purchase
requests, diets, and health.
(7) A 2005 report from the National Academy of Medicine
confirmed that marketing of high-calorie foods to children and
adolescents has been identified as one of the major
contributors to childhood obesity.
(8) Nearly three-quarters of the foods advertised on
television shows intended for children are for sweets and
convenience or fast foods.
SEC. 3. DENIAL OF DEDUCTION FOR MARKETING DIRECTED AT CHILDREN TO
PROMOTE FOOD OF POOR NUTRITIONAL QUALITY.
(a) In General.--Part IX of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 280I. DENIAL OF DEDUCTION FOR MARKETING DIRECTED AT CHILDREN FOR
FOOD OF POOR NUTRITIONAL QUALITY OR BRANDS PRIMARILY
ASSOCIATED WITH FOOD OF POOR NUTRITIONAL QUALITY.
``(a) In General.--No deduction shall be allowed under this chapter
with respect to--
``(1) any marketing directed at children for food of poor
nutritional quality or brands primarily associated with food of
poor nutritional quality, and
``(2) any of the following which are incurred or provided
primarily for purposes described in paragraph (1):
``(A) Travel expenses (including meals and
lodging).
``(B) Goods or services of a type generally
considered to constitute entertainment, amusement, or
recreation or the use of a facility in connection with
providing such goods and services.
``(C) Gifts.
``(D) Other promotion expenses.
``(b) Definitions.--In this section:
``(1) Brand.--The term `brand' means a corporate or product
name, a business image, or a mark, regardless of whether it may
legally qualify as a trademark, used by a seller or
manufacturer to identify goods or services and to distinguish
them from the goods of a competitor.
``(2) Child.--The term `child' means an individual who is
age 14 or under.
``(3) Directed at.--The term `directed at' includes the use
of measured media if the audience for such media will consist
of 25 percent or more of children.
``(c) Marketing.--For purposes of this section, the term
`marketing' means all advertising and promotional techniques,
including--
``(1) advertising (including product placement) on
television and radio, in print media, in social media, mobile
media and apps, and on the Internet (including third-party and
company-sponsored websites),
``(2) product packaging and labeling,
``(3) advertising preceding a movie shown in a movie
theater or placed on a video (DVD or VHS) or within a video
game or mobile application,
``(4) promotional content transmitted to personal computers
and other digital or mobile devices,
``(5) advertising displays and promotions at the retail
site, including preferential placement,
``(6) specialty or premium items distributed in connection
with the sale of a product or a product loyalty program,
``(7) character licensing fees, toy cobranding and cross-
promotions,
``(8) sponsorship of events,
``(9) celebrity endorsements, and
``(10) in-school advertising including corporate-branded
materials, corporate incentive programs, label redemption
programs, fundraisers, signs, scoreboards, posters, vending
machine fronts, in-school TV and radio, corporate sponsorships,
and market research activities.
``(d) Regulations.--Not later than 24 months after the date of the
enactment of this section, the Secretary, in consultation with the
Secretary of Health and Human Services and the Federal Trade
Commission, shall promulgate such regulations as may be necessary to
carry out the purposes of this section, including regulations defining
the terms `directed at children', `food of poor nutritional quality',
and `brand primarily associated with food of poor nutritional quality',
based on the National Academy of Medicine report described in such
section 3(b), for purposes of this section.''.
(b) Study by National Academy of Medicine.--
(1) In general.--Not later than 60 days after the date of
the enactment of this section, the Secretary of the Treasury
shall enter into a contract with the National Academy of
Medicine to develop procedures for the evaluation and
identification of--
(A) food of poor nutritional quality, and
(B) brands that are primarily associated with food
of poor nutritional quality.
(2) Report.--Not later than 12 months after the date of the
enactment of this section, the National Academy of Medicine
shall submit to the Secretary a report that establishes the
proposed procedures described in paragraph (1).
(c) Clerical Amendment.--The table of sections for part IX of
subchapter B of chapter 1 of such Code is amended by adding at the end
the following new item:
``Sec. 280I. Denial of deduction for marketing directed at children for
food of poor nutritional quality or brands
primarily associated with food of poor
nutritional quality.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning 24 months
after the date of the enactment of this Act.
SEC. 4. ADDITIONAL FUNDING FOR THE FRESH FRUIT AND VEGETABLE PROGRAM.
In addition to any other amounts made available to carry out the
Fresh Fruit and Vegetable Program under section 19 of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1769a), the Secretary of
the Treasury (or the Secretary's delegate) shall, on an annual basis,
transfer to such program, from amounts in the general fund of the
Treasury of the United States, an amount determined by the Secretary of
the Treasury (or the Secretary's delegate) to be equal to the increase
in revenue for the preceding 12-month period by reason of the
amendments made by section 3 of this Act.
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