[Congressional Record Volume 164, Number 108 (Wednesday, June 27, 2018)]
[Senate]
[Pages S4639-S4640]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3227. Mr. BLUMENTHAL submitted an amendment intended to be
proposed to amendment SA 3224 proposed by Mr. Roberts (for himself and
Ms. Stabenow) to the bill H.R. 2, to provide for the reform and
continuation of agricultural and other programs of the Department of
Agriculture through fiscal year 2023, and for other purposes; which was
ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. STOP SUBSIDIZING CHILDHOOD OBESITY.
(a) Findings.--Congress finds the following:
(1) Childhood obesity has more than doubled in children and
tripled in adolescents in the past 30 years. Currently, more
than \1/3\ of children and adolescents in the United States
are overweight or obese.
(2) A report by the Robert Wood Johnson Foundation and
Trust for America's Health found that if the population of
the United States continues on its current trajectory, adult
obesity rates could exceed 60 percent in a number of States
by 2030.
(3) Health-related behaviors, such as eating habits and
physical activity patterns, develop early in life and affect
behavior and health in adulthood. The diets of American
children and adolescents depart substantially from
recommended patterns that put their health at risk. Overall,
American children and youth are not achieving basic
nutritional goals. They are consuming excess calories and
added sugars and have higher than recommended intakes of
sodium, total fat, and saturated fats.
(4) According to a 2012 report from the Federal Trade
Commission, the total amount spent on food marketing to
children is about $2,000,000,000 per year.
(5) Companies market food to children through television,
radio, Internet, magazines, product placement in movies and
video games, schools, product packages, toys, clothing and
other merchandise.
(6) According to a comprehensive review by the National
Academy of Medicine, studies demonstrate that television food
advertising affects children's food choices, food purchase
requests, diets, and health. The Academy concluded that the
marketing of high-calorie foods to children and adolescents
is one of the major contributors to childhood obesity.
(7) More than 80 percent of the food advertisements seen by
children on television are for foods of poor nutritional
value.
(8) A study published in the Journal of Law and Economics
and funded by the National Institutes of Health found that
the elimination of the tax deduction that allows companies to
deduct costs associated with advertising food of poor
nutritional quality to children could reduce the rates of
childhood obesity by 5 to 7 percent.
(9) A study published in the Journal of Health Affairs
found that the elimination of the tax deduction for costs
described in paragraph (8) would save up to $260,000,000 in
health care costs and prevent nearly 130,000 cases of
childhood obesity over 10 years.
(b) Denial of Deduction for Advertising and Marketing
Directed at Children to Promote the Consumption of Food of
Poor Nutritional Quality.--
(1) In general.--Part IX of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new section:
``SEC. 280I. DENIAL OF DEDUCTION FOR ADVERTISING AND
MARKETING DIRECTED AT CHILDREN TO PROMOTE THE
CONSUMPTION OF FOOD OF POOR NUTRITIONAL
QUALITY.
``(a) In General.--No deduction shall be allowed under this
chapter with respect to--
``(1) any advertisement or marketing--
``(A) primarily directed at children for purposes of
promoting the consumption by children of any food of poor
nutritional quality, or
``(B) of a brand primarily associated with food of poor
nutritional quality that is primarily directed at children,
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) NAM Study.--
``(1) In general.--Not later than 60 days after the date of
the enactment of this section, the Secretary shall enter into
a contract with the National Academy of Medicine under which
the National Academy of Medicine shall develop procedures for
the evaluation and identification of--
``(A) food of poor nutritional quality, and
``(B) brands that are primarily associated with food of
poor nutritional quality.
``(2) NAM report.--Not later than 12 months after the date
of the enactment of this section, the National Academy of
Medicine shall submit to the Secretary a report that
establishes the proposed procedures described in paragraph
(1).
``(c) Definitions.--In this section:
``(1) Brand.--The term `brand' means a corporate or product
name, a business image,
[[Page S4640]]
or a mark, regardless of whether it may legally qualify as a
trademark, used by a seller or manufacturer to identify goods
or services and to distinguish them from the goods of a
competitor.
``(2) Child.--The term `child' means an individual who is
age 14 or under.
``(3) Food.--The term `food' shall include beverages,
candy, and chewing gum.
``(d) Regulations.--Not later than 18 months after the date
of the enactment of this section, the Secretary, in
consultation with the Secretary of Health and Human Services
and the Federal Trade Commission and based on the report
prepared by the National Academy of Medicine pursuant to
subsection (b)(2), shall promulgate such regulations as may
be necessary to carry out the purposes of this section,
including regulations defining the terms `marketing',
`directed at children', `food of poor nutritional quality',
and `brand primarily associated with food of poor nutritional
quality' for purposes of this section.''.
(2) 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 and marketing directed
at children to promote the consumption of food of poor
nutritional quality.''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred in taxable years
beginning 24 months after the date of the enactment of this
Act.
(c) Additional Funding for the Fresh Fruit and Vegetable
Program.--In addition to any other amounts made available to
carry out the Fresh Fruit and Vegetable Program under section
19 of the Richard B. Russell National School Lunch Act (42
U.S.C. 1769a), the Secretary of the Treasury (or the
Secretary's delegate) shall, on an annual basis, transfer to
such program, from amounts in the general fund of the
Treasury of the United States, an amount determined by the
Secretary of the Treasury (or the Secretary's delegate) to be
equal to the increase in revenue for the preceding 12-month
period by reason of the amendments made by subsection (b).
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