,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #gcdb  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ai1 #bjah 
,ms4 ,de,lauro introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,education
 and the ,workforce1 for a period to be 
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,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 ,according to a #bjab report from  
the ,federal ,trade ,commission1 the    
total amount spent on food marketing to 
children is about #b1jjj1jjj1jjj 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 ,academy 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 ,national ,academy
 of ,medicine confirmed that 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   
#c4 ,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 is amended by adding at  
the end the following new section3      
#bhj;,i4 ,denial of deduction for       
marketing directed at children for food 
of poor nutritional quality or brands   
primarily associated with 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 food 
of poor nutritional quality or brands   
primarily associated with 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 ,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 age #ad or under4  7#c7 ,directed at 
,the term directed at includes the use  
of measured media if the audience for   
such media will consist of #be percent  
or more of children4  7c7 ,marketing    
,for purposes of this section1 the term 
marketing means all advertising and     
promotional techniques1 including-- 7#a7
 advertising 7including product         
placement7 on television and radio1 in  
print media1 in social media1 mobile    
media and apps1 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 including
 preferential placement1  7#f7 specialty
 or premium items distributed in        
connection with the sale of a product or
 a product loyalty program1  7#g7       
character licensing fees1 toy cobranding
 and cross-promotions1  7#h7 sponsorship
 of events1  7#i7 celebrity             
endorsements1 and  7#aj7 in-school      
advertising including corporate-branded 
materials1 corporate incentive programs1
 label redemption programs1 fundraisers1
 signs1 scoreboards1 posters1 vending   
machine fronts1 in-school ,,tv and      
radio1 corporate sponsorships1 and      
market research activities4  7d7        
,regulations ,not later than #bd 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 quality1 based on the       
,national ,academy of ,medicine report  
described in such section #c7;b71 for   
purposes of this section4  4  7b7 ,study
 by national academy of medicine  7#a7  
,in general ,not later than #fj days    
after the date of the enactment of this 
section1 the ,secretary of ,treasury    
shall enter into a contract with the    
,national ,academy of ,medicine to      
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 ,report ,not later than #ab months 
after the date of the enactment of this 
section1 the ,national ,academy of      
,medicine shall submit to the ,secretary
 a report that establishes the proposed 
procedures described in paragraph 7#a74 
7c7 ,clerical ,amendment ,the table of  
sections for part ,,ix of subchapter ,b 
of chapter #a of such ,code 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  7d7 ,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