3.0.0 2342 2023-01-11T13:26:21Z 2023-01-11T13:26:21Z Senate S S 2014-05-15 113 ssfi00 Finance Committee Senate Standing Referred to 2014-05-15T16:42:58Z To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality. 113 2831 HR 2013-07-25 Referred to the House Committee on Ways and Means. Related bill CRS 2014-05-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2014-05-15 Introduced in Senate IntroReferral 10000 9 Library of Congress B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT N H000206 Sen. Harkin, Tom [D-IA] THOMAS HARKIN D IA RICHARD 2014-05-15 True Taxation Business expenses Child health Elementary and secondary education Food assistance and relief Food industry and services Fruit and vegetables Government studies and investigations Income tax deductions Marketing and advertising Nutrition and diet Taxation 00 2014-05-15 Introduced in Senate 2014-07-10T20:46:11Z Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for any business expenses: (1) for advertising or marketing primarily directed at children (defined as individuals under the age of 14) to promote the consumption by such children of food of poor nutritional quality or of a brand primarily associated with food of poor nutritional quality that is primarily directed at children; and (2) for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses.

Directs the Secretary of the Treasury to enter into a contract with the Institute of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food.

Authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.

]]> Stop Subsidizing Childhood Obesity Act Display Title Stop Subsidizing Childhood Obesity Act Official Title as Introduced 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. Introduced in Senate IS Short Titles as Introduced Stop Subsidizing Childhood Obesity Act Introduced in Senate 2014-05-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s2342is/xml/BILLS-113s2342is.xml 2014-05-15 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.