110 HR 2236 IH: Breastfeeding Promotion Act of
U.S. House of Representatives
2007-05-09
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.
1.This Act may be cited as the
Breastfeeding Promotion Act of
2007
.
<enum>I</enum><header>Amendments to the
<act-name parsable-cite="CRA64">Civil Rights Act of 1964</act-name></header>
<section id="HB1BCE3EEF60E43C69C16A0A19B91C4FC"><enum>101.</enum><header>Findings;
purposes</header>
<subsection id="H0A7FA7FC3AF94749A0002349A9002B70"><enum>(a)</enum><header>Findings</header><text>Congress
finds the following:</text>
<paragraph id="HEB894D93C9D947EE88A8C085C45177AC"><enum>(1)</enum><text>Women with infants
and toddlers are a rapidly growing segment of the labor force today.</text>
</paragraph><paragraph id="HF33597681A304A4ABBE42FFA89388850"><enum>(2)</enum><text>Statistical
surveys of families show that over 50 percent of mothers with children less
than 1 year of age are in the labor force.</text>
</paragraph><paragraph id="HAF4F2ACDA9F849C893EBCB744B2E2291"><enum>(3)</enum><text>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.</text>
</paragraph><paragraph id="H26B5153D8A7C44CD886CCC9D93FA00EA"><enum>(4)</enum><text>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.</text>
</paragraph><paragraph id="HE49DB138D36B437DACF7C0A3CEC86DFE"><enum>(5)</enum><text>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.</text>
</paragraph><paragraph id="HB4761EA16B484597AEADA97F33AB80FD"><enum>(6)</enum><text>Maternal benefits
of breastfeeding include a reduced risk for postpartum hemorrhage and decreased
risk for developing osteoporosis, ovarian cancer, and premenopausal breast
cancer.</text>
</paragraph><paragraph id="H650D8D40AC834683B61E5725EA5257EF"><enum>(7)</enum><text>The health
benefits to children from breastfeeding translate into a threefold decrease in
parental absenteeism due to infant illness.</text>
</paragraph><paragraph id="HC3213295D1704206B946F1EB77D4E481"><enum>(8)</enum><text>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 <act-name parsable-cite="CRA64">Civil Rights Act of 1964</act-name>.</text>
</paragraph><paragraph id="HCB456BD7469F4B5CA319F4D6F166BD39"><enum>(9)</enum><text>Although title VII
of the <act-name parsable-cite="CRA64">Civil Rights Act of 1964</act-name>, as
so amended, applies with respect to <quote>pregnancy, childbirth, or related
medical conditions</quote>, a few courts have failed to reach the conclusion
that breastfeeding and expressing breast milk in the workplace are covered by
such title.</text>
</paragraph></subsection><subsection id="HDAB389FF5FC84860A3ADD6FC4614F000"><enum>(b)</enum><header>Purposes</header><text>The
purposes of this title are—</text>
<paragraph id="H3B96B21208D747118F8BFAF724C7BEB"><enum>(1)</enum><text>to
promote the health and well-being of infants whose mothers return to the
workplace after childbirth, and</text>
</paragraph><paragraph id="H87EFF8EAFEB143E0B803D68E01271BCD"><enum>(2)</enum><text>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 <act-name parsable-cite="CRA64">Civil Rights Act of
1964</act-name>.</text>
</paragraph></subsection></section><section id="H22BE496B7E1A41D28FFAF933B326046C"><enum>102.</enum><header>Amendments to
title VII of the <act-name parsable-cite="CRA64">Civil Rights Act of
1964</act-name></header><text display-inline="no-display-inline">Section 701(k)
of the <act-name parsable-cite="CRA64">Civil Rights Act of 1964</act-name> (42
U.S.C. 2000e(k)) is amended—</text>
<paragraph id="HE640ECFD756C4766B26FBD18EB80DFAB"><enum>(1)</enum><text>by inserting
<quote>(including lactation)</quote> after <quote>childbirth</quote>,
and</text>
</paragraph><paragraph id="HB7A3BCB1810446ECB0ECDF8DD6550018"><enum>(2)</enum><text>by adding at the
end the following: <quote>For purposes of this subsection, the term
<term>lactation</term> means a condition that may result in the feeding of a
child directly from the breast or the expressing of milk from the
breast.</quote>.</text>
</paragraph></section><enum>II</enum><header>Credit for
employer expenses for providing appropriate environment on business premises
for employed mothers to breastfeed or express milk for their children</header>
<section id="H5786C73639994C58BCE8CC1D3C7CC4CF"><enum>201.</enum><header>Allowance of
credit for employer expenses for providing appropriate environment on business
premises for employed mothers to breastfeed or express milk for their
children</header>
<subsection id="HD4F193E41AE240B0BC2FCD27933D98ED"><enum>(a)</enum><header>In
general</header><text>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:</text>
<quoted-block id="HC89519986617498AA80479967E8BFBAC">
<section id="H6639E33581DC45AA91AE06BE2827076"><enum>45O.</enum><header>Credit for
employer expenses incurred to facilitate employed mothers who breastfeed or
express milk for their children</header>
<subsection id="HBFE735BA9EE6429B8663D5DF5CEED6CF"><enum>(a)</enum><header>In
general</header><text>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.</text>
</subsection><subsection id="H727831BDBB4D4B2A8DCA36AF583E24E7"><enum>(b)</enum><header>Dollar
limitation</header><text>The credit allowable under subsection (a) for any
taxable year shall not exceed $10,000.</text>
</subsection><subsection id="H86091CBA7CAC40F4A235D8CBC0E9F797"><enum>(c)</enum><header>Qualified
breastfeeding promotion and support expenditure</header><text>For purposes of
this section—</text>
<paragraph id="HB94CC7BAA72C4079B152A41528E173D4"><enum>(1)</enum><header>In
general</header><text>The term <term>qualified breastfeeding promotion and
support expenditure</term> means any amount paid or incurred in connection with
a trade or business of the taxpayer—</text>
<subparagraph id="HA7B2B7BD979448339253E5DD736370C0"><enum>(A)</enum><text>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</text>
</subparagraph><subparagraph id="HB46F55204B23476693E7B388C0946DFD"><enum>(B)</enum><text>for consultation
services to the taxpayer or employees of the taxpayer relating to
breastfeeding.</text>
</subparagraph></paragraph><paragraph id="H603D63AD6896489AAB2599CA450343E5"><enum>(2)</enum><header>Costs of other
exclusive use property included</header><text>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.</text>
</paragraph></subsection><subsection id="HE66DF5692B7E4D11A972F231875DEC35"><enum>(d)</enum><header>Recapture of
credit</header>
<paragraph id="H75CBDC0117D547AE9DC8912F98028408"><enum>(1)</enum><header>In
general</header><text>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.</text>
</paragraph><paragraph id="H1B6EDAA5B83B4835B10040DF66C68C3D"><enum>(2)</enum><header>Recapture
percentage</header><text>For purposes of this subsection, the recapture
percentage shall be determined in accordance with the following table:</text>
<table align-to-level="section" blank-lines-before="1" frame="none" line-rules="no-gen" rule-weights="4.4.4.4.4.17" subformat="S6211" table-type="2-General">
<tgroup cols="2" grid-typeface="1.1" thead-tbody-ldg-size="10.10.10" ttitle-size="0"><colspec coldef="txt" colname="col1" colsep="1" colwidth="78" min-data-value="50"></colspec><colspec coldef="fig" colname="col2" colsep="1" colwidth="93" min-data-value="10"></colspec>
<thead>
<row><entry align="center" colname="col1" rowsep="0">If the
recapture event occurs in:</entry><entry align="center" colname="col2" rowsep="0">The recapture percentage is:</entry>
</row>
</thead>
<tbody>
<row><entry align="left" colname="col1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">Year 1</entry><entry align="right" colname="col2" leader-modify="force-ldr" rowsep="0">100</entry>
</row>
<row><entry align="left" colname="col1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">Year 2</entry><entry align="right" colname="col2" leader-modify="force-ldr" rowsep="0">60</entry>
</row>
<row><entry align="left" colname="col1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">Year 3</entry><entry align="right" colname="col2" leader-modify="force-ldr" rowsep="0">30</entry>
</row>
<row><entry align="left" colname="col1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">Year 4 or thereafter</entry><entry align="right" colname="col2" leader-modify="force-ldr" rowsep="0">0.</entry>
</row>
</tbody>
</tgroup>
</table>
<continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph><paragraph id="H17F26E1B0B1649B9B808B2547CB6AAA1"><enum>(3)</enum><header>Certain rules to
apply</header><text>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.</text>
</paragraph></subsection><subsection id="H5F914FFDA5A6400AB26211A6DC808202"><enum>(e)</enum><header>Special
rules</header><text>For purposes of this section—</text>
<paragraph id="H3EEAE44F31914D07B81940B0972463FB"><enum>(1)</enum><header>Aggregation
rules</header><text>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.</text>
</paragraph><paragraph id="H4F7E8F40B4404ADA94554BF8909F0062"><enum>(2)</enum><header>Reduction in
basis</header><text>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.</text>
</paragraph><paragraph id="HE3A466261DBA428F91E3646C147F8D28"><enum>(3)</enum><header>Other deductions
and credits</header><text>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.</text>
</paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HFEAE9D874F9E457889323BAA35D34785"><enum>(b)</enum><header>Conforming
amendments</header>
<paragraph id="HA9B38E728A00429693D9E689C163F9F"><enum>(1)</enum><text>Section 38(b) of
such Code is amended by striking <quote>plus</quote> at the end of paragraph
(30), by striking the period at the end of paragraph (31) and inserting
<quote>, plus</quote>, and by adding at the end the following new
paragraph:</text>
<quoted-block id="H8DA1BB1E03054DFF85D4694580B5674B">
<paragraph id="H779E23AFAB1142CFA4398896B3C7795F"><enum>(32)</enum><text>the breastfeeding
promotion and support credit determined under section
45O(a).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HC5A5EF1D44174D4CAEAF465FA7C3842D"><enum>(2)</enum><text>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:</text>
<quoted-block id="HFA5B664871F34222A2C0C7ADEAD0803D" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 45O. Credit for employer expenses
incurred to facilitate employed mothers who breastfeed or express milk for
their
children.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H19B2B077434D49AA00BC76E8688F4FE9"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2006.</text>
</subsection></section><enum>III</enum><header>Safe and
effective breast pumps</header>
<section id="H4B57EBCBC6C543E1BEAA92DF82B38D70"><enum>301.</enum><header>Short
title</header><text display-inline="no-display-inline">This title may be cited
as the <quote>Safe and Effective Breast Pumps Act</quote>.</text>
</section><section id="H267395283E824D2AB1A4F3F5F2BCCD14"><enum>302.</enum><header>Breast
pumps</header>
<subsection id="H438BD7877AD34D05897D4FB56B481EF5"><enum>(a)</enum><header>Performance
standards</header><text>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 <act-name parsable-cite="FFDCA">Federal
Food, Drug, and Cosmetic Act</act-name> (<external-xref legal-doc="usc" parsable-cite="usc/21/360c">21 U.S.C. 360c</external-xref>). 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.</text>
</subsection><subsection id="HBE9A9492F6F94333BF501D0056ABA6D6"><enum>(b)</enum><header>Compliance
policy guide</header><text>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.</text>
</subsection></section><enum>IV</enum><header>Definition of
medical care in Internal Revenue Code expanded to include breastfeeding
equipment and services</header>
<section id="H0FBBFD517A194E3EB18B92DB7DB97B92"><enum>401.</enum><header>Definition of
medical care expanded to include breastfeeding equipment and services</header>
<subsection id="H2E24EB82A8E74C0AA3C14E8C9DA94C7F"><enum>(a)</enum><header>In
general</header><text>Paragraph (1) of section 213(d) of the Internal Revenue
Code of 1986 (defining medical care) is amended by striking <quote>or</quote>
at the end of subparagraph (C), by striking the period at the end of
subparagraph (D) and inserting <quote>, or</quote>, and by inserting after
subparagraph (D) the following:</text>
<quoted-block id="HABD54BFAD60540B78F4C2611F94D2C20">
<subparagraph id="H047E2928E7104EF5898F275BF2346E90"><enum>(E)</enum><text>qualified
breastfeeding equipment and
services.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H9F44FF9BDEFA41C4BE3DDFE04C1B1FEF"><enum>(b)</enum><header>Qualified
breastfeeding equipment and services</header><text>Subsection (d) of section
213 of such Code (relating to definitions) is amended by adding at the end the
following new paragraph:</text>
<quoted-block id="HFB124B574C1E498D0097C5383C683B61">
<paragraph id="H28CA81C9FE1149909EE1C02300FC581E"><enum>(12)</enum><header>Qualified
breastfeeding equipment and services</header><text>For purposes of paragraph
(1)(E), the term <term>qualified breastfeeding equipment and services</term>
means—</text>
<subparagraph id="HBD3C35891F18456D964D129CAC26C49"><enum>(A)</enum><text>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 the standards (if
any) prescribed by the Secretary of Health and Human Services, and</text>
</subparagraph><subparagraph id="HF214F5783D44470880EDEA98BB25DF52"><enum>(B)</enum><text>consultation
services relating to
breastfeeding.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HAC9A2B4F3FE840C0AB6550EDFD49984F"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2006.</text>
</subsection></section>