3.0.0 7342 2023-01-11T13:40:46Z 2023-01-11T13:40:46Z House HR 2018-12-19 115 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. DeLAURO:H.R. 7342.Congress has the power to enact this legislation pursuantto the following:This bill is enacted pursuant to the power granted toCongress under Article I of the United States Constitutionand its subsequent amendments, and further clarified andinterpreted by the Supreme Court of the United States.[Page H10337]]]> hsed00 Education and the Workforce Committee House Standing Referred to 2018-12-19T17:03:45Z hswm00 Ways and Means Committee House Standing Referred to 2018-12-19T17:03:40Z 2018-12-19 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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. IntroReferral H11100 2 House floor actions hsed00 Education and the Workforce Committee 2018-12-19 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-12-19 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-12-19 Introduced in House IntroReferral 1000 9 Library of Congress D000216 Rep. DeLauro, Rosa L. [D-CT-3] ROSA DELAURO D CT 3 N 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 2018-12-19 Introduced in House 2019-02-12T16:53:49Z Stop Subsidizing Childhood Obesity Act

This bill amends the Internal Revenue Code to deny a tax deduction for advertising or marketing directed at children (age 14 or under) for food of poor nutritional quality or a brand primarily associated with food of poor nutritional quality. The bill also denies a deduction for related expenses, including:

  • travel;
  • goods or services constituting entertainment, amusement, or recreation;
  • gifts; or
  • other promotion expenses.

The Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food.

The bill 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 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 House IH Short Titles as Introduced Stop Subsidizing Childhood Obesity Act Introduced in House 2018-12-19T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr7342ih/xml/BILLS-115hr7342ih.xml 2018-12-19 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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. 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.