,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bhca  ,,in ,,the ,,house ,,of  
,,representatives  ,july #be1 #bjac ,ms4
 ,de,lauro 7for herself1 ,ms4 ,lee of   
,california1 ,mr4 ,de,fazio1 ,mr4 ,clay1
 and ,mr4 ,grijalva7 introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to deny any deduction   
for marketing directed at children to   
promote the consumption of food of poor 
nutritional quality4  #a4 ,denial of    
deduction for marketing directed at     
children to promote food of poor        
nutritional quality  7a7 ,in general    
,part ,,ix of subchapter ,b of chapter  
#a of the ,internal ,revenue ,code of   
#aihf 7relating to items not deductible7
 is amended by adding at the end the    
following new section3  #bhj;,i4 ,denial
 of deduction for marketing directed at 
children to promote food of poor        
nutritional quality  7a7 ,in general ,no
 deduction shall be allowed under this  

chapter with respect to--  7#a7 any     
marketing directed at children for      
purposes of promoting the consumption by
 children of food of poor nutritional   
quality1 and  7#b7 any of the following 
which are incurred or provided primarily
 for purposes described in paragraph    
7#a73  7,a7 ,travel expenses 7including 
meals and lodging74  7,b7 ,goods or     
services of a type generally considered 
to constitute entertainment1 amusement1 
or recreation or the use of a facility  
in connection with providing such goods 
and services4  7,c7 ,gifts4  7,d7 ,other
 promotion expenses4  7b7 ,food of poor 
nutritional quality ,for purposes of    
this section1 the term food of poor     
nutritional quality means food and      
beverages that are determined by the    
,secretary 7in consultation with the    
,secretary of ,health and ,human        
,services and the ,federal ,trade       
,commission7 to be inconsistent with the
 most recent ,dietary ,guidelines for   
,americans published under section #cja 

of the ,national ,nutrition ,monitoring 
and ,related ,research ,act of #aiij 7#g
 ,u4,s4,c4 #ecda74  7c7 ,marketing ,for 
purposes of this section1 the term      
marketing means all product and brand   
advertising and promotional techniques  
directed at children1 including--  7#a7 
advertising 7including product          
placement7 on television and radio1 in  
print media1 in social media1 and on the
 ,internet 7including third-party and   
company-sponsored websites71  7#b7      
product packaging and labeling1  7#c7   
advertising preceding a movie shown in a
 movie theater or placed on a video     
7,,dvd or ,,vhs7 or within a video game 
or mobile application1  7#d7 promotional
 content transmitted to personal        
computers and other digital or mobile   
devices1  7#e7 advertising displays and 
promotions at the retail site1  7#f7    
specialty or premium items distributed  
in connection with the sale of a product
 or a product loyalty program1  7#g7    
promotion character licensing1 toy      

co-branding and cross-promotions1  7#h7 
celebrity endorsements1 and  7#i7       
in-school marketing4  ,for purposes of  
the preceding sentence1 the term        
directed at includes the use of measured
 media if the audience for such media   
will consist of #ce percent or more of  
children4  7d7 ,child ,for purposes of  
this section1 the term child means an   
individual who is age #ag or under4  7e7
 ,regulations ,the ,secretary shall 7in 
consultation with the ,secretary of     
,health and ,human ,services and the    
,federal ,trade ,commission7 prescribe  
such regulations as may be necessary to 
carry out the purposes of this section4 
4  7b7 ,clerical amendment ,the table of
 sections for such part ,,ix is amended 
by adding at the end the following new  
item3  ,sec4 #bhj;,i4 ,denial of        
deduction for marketing directed at     
children to promote food of poor        
nutritional quality4  4  7c7 ,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 date4