[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4310 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4310

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 at fast food restaurants or 
                  of food of poor nutritional quality.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 15, 2009

  Mr. Kucinich (for himself, Mr. Conyers, Mr. Davis of Illinois, Ms. 
 Jackson-Lee of Texas, and Ms. Watson) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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 at fast food restaurants or 
                  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. DENIAL OF DEDUCTION FOR ADVERTISING DIRECTED AT CHILDREN TO 
              PROMOTE THE CONSUMPTION OF FOOD AT FAST FOOD RESTAURANTS 
              OR OF FOOD OF POOR NUTRITIONAL QUALITY.

    (a) In General.--Part IX of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items not deductible) is 
amended by adding at the end the following new section:

``SEC. 280I. DENIAL OF DEDUCTION FOR ADVERTISING DIRECTED AT CHILDREN 
              TO PROMOTE THE CONSUMPTION OF FOOD AT FAST FOOD 
              RESTAURANTS OR OF FOOD OF POOR NUTRITIONAL QUALITY.

    ``(a) In General.--No deduction shall be allowed under this chapter 
with respect to--
            ``(1) any advertisement primarily directed at children for 
        purposes of promoting the consumption by children of food from 
        any fast food restaurant or of any food of poor nutritional 
        quality, 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) Food of Poor Nutritional Quality.--For purposes of this 
section, the term `food of poor nutritional quality' means food that is 
determined by the Secretary (in consultation with the Secretary of 
Health and Human Services and the Federal Trade Commission) to provide 
calories primarily through fats or added sugars and to have minimal 
amounts of vitamins and minerals.
    ``(c) Regulations.--The Secretary shall (in consultation with the 
Secretary of Health and Human Services and the Federal Trade 
Commission) prescribe such regulations as may be necessary to carry out 
the purposes of this section.''.
    (b) 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 directed at children 
                            to promote the consumption of food at fast 
                            food restaurants or of food of poor 
                            nutritional quality.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act in taxable years ending after such date.
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