[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 5086 Introduced in Senate (IS)]
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117th CONGRESS
2d Session
S. 5086
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 SENATE OF THE UNITED STATES
November 15, 2022
Mr. Blumenthal (for himself and Mr. Booker) introduced the following
bill; which was read twice and referred to the Committee on Finance
_______________________________________________________________________
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 of 2022''.
SEC. 2. STOP SUBSIDIZING CHILDHOOD OBESITY.
(a) 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 \1/3\ of children and adolescents in the United States are
overweight or obese, and non-Hispanic Black and Hispanic youth
have higher rates of obesity.
(2) A report by the Robert Wood Johnson Foundation found
that if current trends continue, more than half of today's
children will be obese by age 35.
(3) Health-related behaviors, such as eating habits and
physical activity patterns, develop early in life and often
extend into adulthood. Overall, American children and youth are
not achieving basic nutritional goals. The diets of American
children and adolescents depart substantially from the Dietary
Guidelines for Americans and put their health at risk. 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 $1,800,000,000 per 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 displayed.
(6) According to a comprehensive review by the National
Academy of Medicine, television food advertising affects
children's food choices, food purchase requests, diets, and
health.
(7) A 2006 report from the National Academy of Medicine
confirmed that marketing high-calorie foods to children and
adolescents is one of the major contributors to childhood
obesity.
(8) Nearly all of foods advertised on television
programming intended for children are for products high in
recommended nutrients to limit, as determined by the Federal
Interagency Working Group, including saturated fat, trans fat,
sugar, and sodium.
(9) Food and beverage companies disproportionately target
advertising for many of their least nutritious brands to Black
and Hispanic youth, which contributes to health disparities.
Black children and teens view almost twice as many ads for
candy, sugary drinks, and snacks on television compared with
White youth, and \2/3\ of the food ads on Spanish-language
television promote fast food, candy, sugary drinks, and snacks.
Black children and teens viewed 70 percent more food-related TV
ads, and 90 percent more ads for snacks and sugary drinks, as
compared to their White peers.
(10) A 2015 study published in the American Journal of
Preventative Medicine found that eliminating the tax deduction
for these expenses related only to television could reduce
childhood obesity and save about $350,000,000 in healthcare
costs over 10 years.
(b) Denial of Deduction for Advertising and Marketing Directed at
Children To Promote the Consumption of Food of Poor Nutritional
Quality.--
(1) 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 ADVERTISING AND MARKETING DIRECTED
AT CHILDREN TO PROMOTE THE CONSUMPTION OF FOOD OF POOR
NUTRITIONAL QUALITY.
``(a) In General.--No deduction shall be allowed under this chapter
with respect to--
``(1) any advertisement or marketing--
``(A) primarily directed at children for purposes
of promoting the consumption by children of any food of
poor nutritional quality, or
``(B) of a brand primarily associated with food of
poor nutritional quality that is primarily directed at
children, 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) NAM Study.--
``(1) In general.--Not later than 60 days after the date of
the enactment of this section, the Secretary shall enter into a
contract with the National Academy of Medicine under which the
National Academy of Medicine shall 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) NAM 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) 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) Food.--The term `food' shall include beverages,
candy, and chewing gum.
``(d) Regulations.--Not later than 18 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
and based on the report prepared by the National Academy of Medicine
pursuant to subsection (b)(2), shall promulgate such regulations as may
be necessary to carry out the purposes of this section, including
regulations defining the terms `marketing', `directed at children',
`food of poor nutritional quality', and `brand primarily associated
with food of poor nutritional quality' for purposes of this section.''.
(2) Clerical amendment.--The table of sections for such
part IX is amended by adding at the end the following new item:
``Sec. 280I. Denial of deduction for advertising and marketing directed
at children to promote the consumption of
food of poor nutritional quality.''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred in taxable years
beginning 24 months after the date of the enactment of this
Act.
(c) 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 subsection (b).
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