[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2790 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 2790

 To amend the Civil Rights Act of 1964 to protect breastfeeding by new 
mothers; to provide for a performance standard for breast pumps; and to 
           provide tax incentives to encourage breastfeeding.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 18, 2003

    Mrs. Maloney (for herself, Mr. Shays, Ms. Lee, Mr. Serrano, Mr. 
     Abercrombie, Mr. Kildee, Ms. Woolsey, Ms. Loretta Sanchez of 
 California, Ms. Roybal-Allard, Ms. Jackson-Lee of Texas, Mr. Frank of 
 Massachusetts, Mr. Davis of Illinois, and Mr. Sanders) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committees on Energy and Commerce, and 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

_______________________________________________________________________

                                 A BILL


 
 To amend the Civil Rights Act of 1964 to protect breastfeeding by new 
mothers; to provide for a performance standard for breast pumps; and to 
           provide tax incentives to encourage breastfeeding.

    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 ``Breastfeeding Promotion Act''.

           TITLE I--AMENDMENT TO THE CIVIL RIGHTS ACT OF 1964

SEC. 101. SHORT TITLE.

    This title may be cited as the ``Pregnancy Discrimination Act 
Amendments of 2003''.

SEC. 102. FINDINGS; PURPOSES.

    (a) Findings.--Congress finds the following:
            (1) Women with infants and toddlers are a rapidly growing 
        segment of the labor force today.
            (2) Statistical surveys of families show that over 50 
        percent of mothers with children less than 1 year of age are in 
        the labor force.
            (3) The American Academy of Pediatrics recommends that 
        mothers breastfeed exclusively for six months but continuing 
        for at least the 1st year of a child's life and that 
        arrangements be made to allow a mother's expressing of milk if 
        mother and child must separate.
            (4) Research studies show that children who are not 
        breastfed have higher rates of mortality, meningitis, some 
        types of cancers, asthma and other respiratory illnesses, 
        bacterial and viral infections, diarrhoeal diseases, ear 
        infections, allergies, and obesity.
            (5) Research studies have also shown that breastmilk and 
        breastfeeding have protective effects against the development 
        of a number of chronic diseases, including juvenile diabetes, 
        lymphomas, Crohn's disease, celiac disease, some chronic liver 
        diseases, and ulcerative colitis.
            (6) Maternal benefits of breastfeeding include a reduced 
        risk for postpartum hemorrhage and decreased risk for 
        developing osteoporosis, ovarian cancer, and premenopausal 
        breast cancer.
            (7) The health benefits to children from breastfeeding 
        translate into a threefold decrease in parental absenteeism due 
        to infant illness.
            (8) Congress intended to include breastfeeding and 
        expressing breast milk as protected conduct under the amendment 
        made by the Pregnancy Discrimination Act of 1978 to title VII 
        of the Civil Rights Act of 1964.
            (9) Although title VII of the Civil Rights Act of 1964, as 
        so amended, applies with respect to ``pregnancy, childbirth, or 
        related medical conditions'', a few courts have failed to reach 
        the conclusion that breastfeeding and expressing breast milk in 
        the workplace are covered by the such title.
    (b) Purposes.--The purposes of this title are--
            (1) to promote the health and well-being of infants whose 
        mothers return to the workplace after childbirth, and
            (2) to clarify that breastfeeding and expressing breast 
        milk in the workplace are protected conduct under the amendment 
        made by the Pregnancy Discrimination Act of 1978 to title VII 
        of the Civil Rights Act of 1964.

SEC. 103. AMENDMENT TO TITLE VII OF THE CIVIL RIGHTS ACT OF 1964.

    Section 701(k) of the Civil Rights Act of 1964 (42 U.S.C. 2000e(k)) 
is amended--
            (1) by inserting ``(including lactation)'' after 
        ``childbirth'', and
            (2) by adding at the end the following: ``For purposes of 
        this subsection, the term `lactation' means a condition that 
        may result in the feeding of a child directly from the breast 
        or the expressing of milk from the breast.''.

   TITLE II--CREDIT FOR EMPLOYER EXPENSES FOR PROVIDING APPROPRIATE 
ENVIRONMENT ON BUSINESS PREMISES FOR EMPLOYED MOTHERS TO BREASTFEED OR 
                    EXPRESS MILK FOR THEIR CHILDREN

SEC. 201. ALLOWANCE OF CREDIT FOR EMPLOYER EXPENSES FOR PROVIDING 
              APPROPRIATE ENVIRONMENT ON BUSINESS PREMISES FOR EMPLOYED 
              MOTHERS TO BREASTFEED OR EXPRESS MILK FOR THEIR CHILDREN.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following new section:

``SEC. 45G. CREDIT FOR EMPLOYER EXPENSES INCURRED TO FACILITATE 
              EMPLOYED MOTHERS WHO BREASTFEED OR EXPRESS MILK FOR THEIR 
              CHILDREN.

    ``(a) In General.--For purposes of section 38, the breastfeeding 
promotion and support credit determined under this section for the 
taxable year is an amount equal to 50 percent of the qualified 
breastfeeding promotion and support expenditures of the taxpayer for 
such taxable year.
    ``(b) Dollar Limitation.--The credit allowable under subsection (a) 
for any taxable year shall not exceed $10,000.
    ``(c) Qualified Breastfeeding Promotion and Support Expenditure.--
For purposes of this section--
            ``(1) In general.--The term `qualified breastfeeding 
        promotion and support expenditure' means any amount paid or 
        incurred in connection with a trade or business of the 
        taxpayer--
                    ``(A) for breast pumps and other equipment 
                specially designed to assist mothers who are employees 
                of the taxpayer to breastfeed or express milk for their 
                children but only if such pumps and equipment meet such 
                standards (if any) prescribed by the Secretary of 
                Health and Human Services, and
                    ``(B) for consultation services to the taxpayer or 
                employees of the taxpayer relating to breastfeeding.
            ``(2) Costs of other exclusive use property included.--Such 
        term includes any amount paid or incurred for the acquisition 
        or lease of tangible personal property (not described in 
        paragraph (1)(A)) which is exclusively used by mothers who are 
        employees of the taxpayer to breastfeed or express milk for 
        their children unless such property is located in any residence 
        of the taxpayer or any employee of the taxpayer.
    ``(d) Recapture of Credit.--
            ``(1) In general.--If, during any taxable year, any 
        property for which a credit was allowed under this section is 
        disposed of or otherwise ceases to be used by the taxpayer as 
        required by this section, then the tax of the taxpayer under 
        this chapter for such taxable year shall be increased by an 
        amount equal to the recapture percentage of the aggregate 
        decrease in the credits allowed under section 38 for all prior 
        taxable years which would have resulted solely from reducing to 
        zero any credit determined under this section with respect to 
        such property. The preceding sentence shall not apply to 
        property leased to the taxpayer.
            ``(2) Recapture percentage.--For purposes of this 
        subsection, the recapture percentage shall be determined in 
        accordance with the following table:

  
                                                          The recapture
            ``If the recapture event occurs in:
                                                         percentage is:
                Year 1...............................          100     
                Year 2...............................           60     
                Year 3...............................           30     
                Year 4 or thereafter.................            0.    
        The references to years in the preceding table are references 
        to the consecutive taxable years beginning with the taxable 
        year in which the property is placed in service by the taxpayer 
        as year 1.
            ``(3) Certain rules to apply.--Rules similar to the rules 
        of paragraphs (3) and (4), and subparagraphs (B) and (C) of 
        paragraph (5), of section 50(a) shall apply for purposes of 
        this subsection.
    ``(e) Special Rules.--For purposes of this section--
            ``(1) Aggregation rules.--For purposes of subsection (b), 
        all persons which are treated as a single employer under 
        subsection (a) or (b) of section 52 shall be treated as a 
        single taxpayer, and the dollar amount contained in such 
        subsection shall be allocated among such persons under 
        regulations prescribed by the Secretary.
            ``(2) Reduction in basis.--Rules similar to the rules of 
        paragraphs (1) and (2) of section 50(c), and section 
1016(a)(19), shall apply with respect to property for which a credit is 
determined under this section.
            ``(3) Other deductions and credits.--No deduction or credit 
        shall be allowed under any other provision of this chapter with 
        respect to any expenditure for which a credit is determined 
        under this section.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended--
                    (A) by striking ``plus'' at the end of paragraph 
                (14),
                    (B) by striking the period at the end of paragraph 
                (15) and inserting ``, plus'', and
                    (C) by adding at the end the following new 
                paragraph:
            ``(16) the breastfeeding promotion and support credit 
        determined under section 45G(a).''
            (2) Subsection (d) of section 39 of such Code (relating to 
        carryback and carryforward of unused credits) is amended by 
        adding at the end the following new paragraph:
            ``(11) No carryback of section 45g credit before january 1, 
        2003.--No portion of the unused business credit for any taxable 
        year which is attributable to the credit determined under 
        section 45G may be carried back to a taxable year beginning 
        before January 1, 2003.''.
            (3) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following new item:

                              ``Sec. 45G. Credit for employer expenses 
                                        incurred to facilitate employed 
                                        mothers who breastfeed or 
                                        express milk for their 
                                        children.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

               TITLE III--SAFE AND EFFECTIVE BREAST PUMPS

SEC. 301. SHORT TITLE.

    This title may be cited as the ``Safe and Effective Breast Pumps 
Act''.

SEC. 302. BREAST PUMPS.

    (a) Performance Standards.--The Secretary of Health and Human 
Services shall take such action as may be appropriate to put into 
effect a performance standard for breast pumps irrespective of the 
class to which the breast pumps have been classified under section 513 
of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360c). In 
establishing such standard, the Secretary shall identify those pumps 
appropriate for use on a regular basis in a place of employment based 
on the efficiency and effectiveness of the pump and on sanitation 
factors related to communal use. Action to put into effect a 
performance standard shall be taken within one year of the date of the 
enactment of this Act.
    (b) Compliance Policy Guide.--The Secretary of Health and Human 
Services, acting through the Commissioner of Food and Drugs, shall 
issue a compliance policy guide which will assure that women who want 
to breastfeed a child are given full and complete information 
respecting breast pumps.

TITLE IV--DEFINITION OF MEDICAL CARE IN INTERNAL REVENUE CODE EXPANDED 
            TO INCLUDE BREASTFEEDING EQUIPMENT AND SERVICES

SEC. 401. DEFINITION OF MEDICAL CARE EXPANDED TO INCLUDE BREASTFEEDING 
              EQUIPMENT AND SERVICES.

    (a) In General.--Paragraph (1) of section 213(d) of the Internal 
Revenue Code of 1986 (defining medical care) is amended by striking 
``or'' at the end of subparagraph (C), by striking the period at the 
end of subparagraph (D) and inserting ``, or'', and by inserting after 
subparagraph (D) the following:
                    ``(E) qualified breastfeeding equipment and 
                services.''.
    (b) Qualified Breastfeeding Equipment and Services.--Subsection (d) 
of section 213 of such Code (relating to definitions) is amended by 
adding at the end the following new paragraph:
            ``(12) Qualified breastfeeding equipment and services.--For 
        purposes of paragraph (1)(E), the term `qualified breastfeeding 
        equipment and services' means--
                    ``(A) breast pumps and other equipment specially 
                designed to assist a mother to breastfeed or express 
                milk for her child but only if such pumps and equipment 
                meet such standards (if any) prescribed by the 
                Secretary of Health and Human Services, and
                    ``(B) consultation services relating to 
                breastfeeding.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2002.
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