,,ii #aacth ,,congress #b;d ,session ,s4 #bcdb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,may #ae1 #bjad,mr4 ,blumenthal 7for himself and ,mr4 ,harkin7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to protect children's health by denying any deduction for advertising and marketing directed at children to promote the consumption of food of poor nutritional quality4 #a4 ,short title ,this ,act may be cited as the ,stop ,subsidizing ,childhood ,obesity ,act4 #b4 ,findings ,congress finds the following3 7#a7 ,childhood obesity has more than doubled in children and tripled in adolescents in the past #cj years4 ,currently1 more than one-third of children and adolescents are overweight or obese4 7#b7 ,a report by the ,robert ,wood ,johnson ,foundation found that if the population of the ,united ,states continues on its current trajectory1 adult obesity rates could exceed #fj percent in a number of ,states by #bjcj4 7#c7 ,health-related behaviors1 such as eating habits and physical activity patterns1 develop early in life and often extend into adulthood4 ,the diets of ,american children and adolescents depart substantially from recommended patterns that put their health at risk4 ,overall1 ,american children and youth are not achieving basic nutritional goals4 ,they are consuming excess calories and added sugars and have higher than recommended intakes of sodium1 total fat1 and saturated fats4 7#d7 ,budgets for food marketing to children have spiked into the billions of dollars4 ,according to a #bjab report from the ,federal ,trade ,commission1 the total amount spent on food marketing to children is about #b billion a year4 7#e7 ,companies market food to children through television1 radio1 ,internet1 magazines1 product placement in movies and video games1 schools1 product packages1 toys1 clothing and other merchandise1 and almost anywhere a logo or product image can be shown4 7#f7 ,according to a comprehensive review by the ,national ,academies' ,institute of ,medicine1 studies demonstrate that television food advertising affects children's food choices1 food purchase requests1 diets1 and health4 7#g7 ,a #bjje report from the ,institute of ,medicine confirmed that aggressive marketing of high-calorie foods to children and adolescents has been identified as one of the major contributors to childhood obesity4 7#h7 ,nearly three-quarters of the foods advertised on television shows intended for children are for sweets and convenience or fast foods4 7#i7 ,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 #e to #g percent4 #c4 ,denial of deduction for advertising and marketing directed at children to promote the consumption of food of poor nutritional quality 7a7 ,in general ,part ,,ix of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #bhj;,i4 ,denial of deduction for advertising and marketing directed at children to promote the consumption of food of poor nutritional quality 7a7 ,in general ,no deduction shall be allowed under this chapter with respect to-- 7#a7 any advertisement or marketing-- 7,a7 primarily directed at children for purposes of promoting the consumption by children of any food of poor nutritional quality1 or 7,b7 of a brand primarily associated with food of poor nutritional quality that is primarily directed at children1 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 ,,iom ,study 7#a7 ,in general ,not later than #fj days after the date of the enactment of this section1 the ,secretary shall enter into a contract with the ,institute of ,medicine under which the ,institute of ,medicine shall develop procedures for the evaluation and identification of-- 7,a7 food of poor nutritional quality1 and 7,b7 brands that are primarily associated with food of poor nutritional quality4 7#b7 ,,iom ,report ,not later than #ab months after the date of the enactment of this section1 the ,institute of ,medicine shall submit to the ,secretary a report that establishes the proposed procedures described in paragraph 7#a74 7c7 ,definitions ,in this section3 7#a7 ,brand ,the term brand means a corporate or product name1 a business image1 or a mark1 regardless of whether it may legally qualify as a trademark1 used by a seller or manufacturer to identify goods or services and to distinguish them from the goods of a competitor4 7#b7 ,child ,the term child means an individual who is under the age of #ad4 7#c7 ,food ,the term food shall include beverages1 candy1 and chewing gum4 7#d7 ,marketing ,the term marketing means any product or brand advertising or 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 the use of characters or mascots1 themes1 activities1 incentives1 or any other advertising or promotional techniques contained on the packaging or labeling of a product1 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 televisions1 personal computers1 and other digital or mobile devices1 7,e7 advertising displays and promotions at the retail site or events1 7,f7 specialty or premium items distributed in connection with the sale of a product or a product loyalty program1 7,g7 character licensing1 toy co-branding and cross-promotions1 7,h7 celebrity and athlete endorsements1 and 7,i7 any advertising or promotional techniques used within a school4 7d7 ,regulations ,not later than #ah months after the date of the enactment of this section1 the ,secretary1 in consultation with the ,secretary of ,health and ,human ,services and the ,federal ,trade ,commission1 shall promulgate such regulations as may be necessary to carry out the purposes of this section1 including regulations defining the terms directed at children1 food of poor nutritional quality1 and brand primarily associated with food of poor nutritional quality for 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 advertising and marketing directed at children to promote the consumption of food of poor nutritional quality44 7c7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning #bd months after the date of the enactment of this ,act4 #d4 ,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 #ai of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #agfi;a71 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall1 on an annual basis1 transfer to such program1 from amounts in the general fund of the ,treasury of the ,united ,states1 an amount determined by the ,secretary of the ,treasury 7or the ,secretary's delegate7 to be equal to the increase in revenue for the preceding #ab-month period by reason of the amendments made by section #c of this ,act4