I 

110TH CONGRESS 

1ST SESSION H. R. 2236 

To amend the Civil Rights Act of 1964 to protect breastfeeding by new 

mothers; to provide for a performance standard for breast pumps; and 

to provide tax incentives to encourage breastfeeding. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 9, 2007 

Mrs. MALONEY of New York (for herself, Mr. SHAYS, Ms. WOOLSEY, Ms. 

ROYBAL-ALLARD, Ms. LEE, Mr. RUSH, Mrs. MCCARTHY of New York, 

Mr. OLVER, Mr. ELLISON, Ms. JACKSON-LEE of Texas, and Mrs. JONES

of Ohio) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Energy 

and Commerce and Education and Labor, for a period to be subsequently 

determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Civil Rights Act of 1964 to protect 

breastfeeding by new mothers; to provide for a performance standard for breast pumps; and to provide tax 

incentives to encourage breastfeeding. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Breastfeeding Pro5 motion Act of 2007’’. 


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1 TITLE I—AMENDMENTS TO THE 

2 CIVIL RIGHTS ACT OF 1964 

3 SEC. 101. FINDINGS; PURPOSES. 

4 (a) FINDINGS.—Congress finds the following: 

5 (1) Women with infants and toddlers are a rap6 idly growing segment of the labor force today. 

7 (2) Statistical surveys of families show that 

8 over 50 percent of mothers with children less than 

9 1 year of age are in the labor force. 

10 (3) The American Academy of Pediatrics rec11 ommends that mothers breastfeed exclusively for six 

12 months but continuing for at least the 1st year of 

13 a child’s life and that arrangements be made to 

14 allow a mother’s expressing of milk if mother and 

15 child must separate. 

16 (4) Research studies show that children who are 

17 not breastfed have higher rates of mortality, menin18 gitis, some types of cancers, asthma and other res19 piratory illnesses, bacterial and viral infections, 

20 diarrhoeal diseases, ear infections, allergies, and obe21 sity. 

22 (5) Research studies have also shown that 

23 breastmilk and breastfeeding have protective effects 

24 against the development of a number of chronic dis25 eases, including juvenile diabetes, lymphomas, 


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1 Crohn’s disease, celiac disease, some chronic liver 

2 diseases, and ulcerative colitis. 

3 (6) Maternal benefits of breastfeeding include a 

4 reduced risk for postpartum hemorrhage and de5 creased risk for developing osteoporosis, ovarian can6 cer, and premenopausal breast cancer. 

7 (7) The health benefits to children from 

8 breastfeeding translate into a threefold decrease in 

9 parental absenteeism due to infant illness. 

10 (8) Congress intended to include breastfeeding 

11 and expressing breast milk as protected conduct 

12 under the amendment made by the Pregnancy Dis13 crimination Act of 1978 to title VII of the Civil 

14 Rights Act of 1964. 

15 (9) Although title VII of the Civil Rights Act of 

16 1964, as so amended, applies with respect to ‘‘preg17 nancy, childbirth, or related medical conditions’’, a 

18 few courts have failed to reach the conclusion that 

19 breastfeeding and expressing breast milk in the 

20 workplace are covered by such title. 

21 (b) PURPOSES.—The purposes of this title are— 

22 (1) to promote the health and well-being of in23 fants whose mothers return to the workplace after 

24 childbirth, and 


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1 (2) to clarify that breastfeeding and expressing 

2 breast milk in the workplace are protected conduct 

3 under the amendment made by the Pregnancy Dis4 crimination Act of 1978 to title VII of the Civil 

5 Rights Act of 1964. 

6 SEC. 102. AMENDMENTS TO TITLE VII OF THE CIVIL RIGHTS 

7 ACT OF 1964. 

8 Section 701(k) of the Civil Rights Act of 1964 (42 

9 U.S.C. 2000e(k)) is amended— 

10 (1) by inserting ‘‘(including lactation)’’ after 

11 ‘‘childbirth’’, and 

12 (2) by adding at the end the following: ‘‘For 

13 purposes of this subsection, the term ‘lactation’ 

14 means a condition that may result in the feeding of 

15 a child directly from the breast or the expressing of 

16 milk from the breast.’’. 


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1 TITLE II—CREDIT FOR EM2 PLOYER EXPENSES FOR PRO3 VIDING APPROPRIATE ENVI4 RONMENT ON BUSINESS 

5 PREMISES FOR EMPLOYED 

6 MOTHERS TO BREASTFEED 

7 OR EXPRESS MILK FOR THEIR 

8 CHILDREN 

9 SEC. 201. ALLOWANCE OF CREDIT FOR EMPLOYER EX10 PENSES FOR PROVIDING APPROPRIATE ENVI11 RONMENT ON BUSINESS PREMISES FOR EM12 PLOYED MOTHERS TO BREASTFEED OR EX13 PRESS MILK FOR THEIR CHILDREN. 

14 (a) IN GENERAL.—Subpart D of part IV of sub15 chapter A of chapter 1 of the Internal Revenue Code of 

16 1986 (relating to business related credits) is amended by 

17 adding at the end the following new section: 

18 ‘‘SEC. 45O. CREDIT FOR EMPLOYER EXPENSES INCURRED 

19 TO FACILITATE EMPLOYED MOTHERS WHO 

20 BREASTFEED OR EXPRESS MILK FOR THEIR 

21 CHILDREN. 

22 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

23 breastfeeding promotion and support credit determined 

24 under this section for the taxable year is an amount equal 

25 to 50 percent of the qualified breastfeeding promotion and 


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1 support expenditures of the taxpayer for such taxable 

2 year. 

3 ‘‘(b) DOLLAR LIMITATION.—The credit allowable 

4 under subsection (a) for any taxable year shall not exceed 

5 $10,000. 

6 ‘‘(c) QUALIFIED BREASTFEEDING PROMOTION AND

7 SUPPORT EXPENDITURE.—For purposes of this section— 

8 ‘‘(1) IN GENERAL.—The term ‘qualified 

9 breastfeeding promotion and support expenditure’ 

10 means any amount paid or incurred in connection 

11 with a trade or business of the taxpayer— 

12 ‘‘(A) for breast pumps and other equip13 ment specially designed to assist mothers who 

14 are employees of the taxpayer to breastfeed or 

15 express milk for their children but only if such 

16 pumps and equipment meet such standards (if 

17 any) prescribed by the Secretary of Health and 

18 Human Services, and 

19 ‘‘(B) for consultation services to the tax20 payer or employees of the taxpayer relating to 

21 breastfeeding. 

22 ‘‘(2) COSTS OF OTHER EXCLUSIVE USE PROP23 ERTY INCLUDED.—Such term includes any amount 

24 paid or incurred for the acquisition or lease of tan25 gible personal property (not described in paragraph 


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1 (1)(A)) which is exclusively used by mothers who are 

2 employees of the taxpayer to breastfeed or express 

3 milk for their children unless such property is lo4 cated in any residence of the taxpayer or any em5 ployee of the taxpayer. 

6 ‘‘(d) RECAPTURE OF CREDIT.— 

7 ‘‘(1) IN GENERAL.—If, during any taxable year, 

8 any property for which a credit was allowed under 

9 this section is disposed of or otherwise ceases to be 

10 used by the taxpayer as required by this section, 

11 then the tax of the taxpayer under this chapter for 

12 such taxable year shall be increased by an amount 

13 equal to the recapture percentage of the aggregate 

14 decrease in the credits allowed under section 38 for 

15 all prior taxable years which would have resulted 

16 solely from reducing to zero any credit determined 

17 under this section with respect to such property. The 

18 preceding sentence shall not apply to property leased 

19 to the taxpayer. 

20 ‘‘(2) RECAPTURE PERCENTAGE.—For purposes 

21 of this subsection, the recapture percentage shall be 

22 determined in accordance with the following table: 

If the recapture event occurs in: 

The recapture percentage is: 

Year 1 ............................................................................................. 100

Year 2 ............................................................................................. 60

Year 3 ............................................................................................. 30


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If the recapture event occurs in: 

The recapture percentage is: 

Year 4 or thereafter ....................................................................... 0. 

1 The references to years in the preceding table are 

2 references to the consecutive taxable years beginning 

3 with the taxable year in which the property is placed 

4 in service by the taxpayer as year 1. 

5 ‘‘(3) CERTAIN RULES TO APPLY.—Rules similar 

6 to the rules of paragraphs (3) and (4), and subpara7 graphs (B) and (C) of paragraph (5), of section 

8 50(a) shall apply for purposes of this subsection. 

9 ‘‘(e) SPECIAL RULES.—For purposes of this sec10 tion— 

11 ‘‘(1) AGGREGATION RULES.—For purposes of 

12 subsection (b), all persons which are treated as a 

13 single employer under subsection (a) or (b) of sec14 tion 52 shall be treated as a single taxpayer, and the 

15 dollar amount contained in such subsection shall be 

16 allocated among such persons under regulations pre17 scribed by the Secretary. 

18 ‘‘(2) REDUCTION IN BASIS.—Rules similar to 

19 the rules of paragraphs (1) and (2) of section 50(c), 

20 and section 1016(a)(19), shall apply with respect to 

21 property for which a credit is determined under this 

22 section. 


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1 ‘‘(3) OTHER DEDUCTIONS AND CREDITS.—No 

2 deduction or credit shall be allowed under any other 

3 provision of this chapter with respect to any expend4 iture for which a credit is determined under this sec5 tion.’’. 

6 (b) CONFORMING AMENDMENTS.— 

7 (1) Section 38(b) of such Code is amended by 

8 striking ‘‘plus’’ at the end of paragraph (30), by 

9 striking the period at the end of paragraph (31) and 

10 inserting ‘‘, plus’’, and by adding at the end the fol11 lowing new paragraph: 

12 ‘‘(32) the breastfeeding promotion and support 

13 credit determined under section 45O(a).’’. 

14 (2) The table of sections for subpart D of part 

15 IV of subchapter A of chapter 1 of such Code is 

16 amended by adding at the end the following new 

17 item: 

‘‘Sec. 45O. Credit for employer expenses incurred to facilitate employed mothers who breastfeed or express milk for their children.’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to taxable years beginning after 

20 December 31, 2006. 


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1 TITLE III—SAFE AND EFFECTIVE 

2 BREAST PUMPS 

3 SEC. 301. SHORT TITLE. 

4 This title may be cited as the ‘‘Safe and Effective 

5 Breast Pumps Act’’. 

6 SEC. 302. BREAST PUMPS. 

7 (a) PERFORMANCE STANDARDS.—The Secretary of 

8 Health and Human Services shall take such action as may 

9 be appropriate to put into effect a performance standard 

10 for breast pumps irrespective of the class to which the 

11 breast pumps have been classified under section 513 of 

12 the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 

13 360c). In establishing such standard, the Secretary shall 

14 identify those pumps appropriate for use on a regular 

15 basis in a place of employment based on the efficiency and 

16 effectiveness of the pump and on sanitation factors related 

17 to communal use. Action to put into effect a performance 

18 standard shall be taken within one year of the date of the 

19 enactment of this Act. 

20 (b) COMPLIANCE POLICY GUIDE.—The Secretary of 

21 Health and Human Services, acting through the Commis22 sioner of Food and Drugs, shall issue a compliance policy 

23 guide which will assure that women who want to 

24 breastfeed a child are given full and complete information 

25 respecting breast pumps. 


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1 TITLE IV—DEFINITION OF MED2 ICAL CARE IN INTERNAL REV3 ENUE CODE EXPANDED TO 

4 INCLUDE BREASTFEEDING 

5 EQUIPMENT AND SERVICES 

6 SEC. 401. DEFINITION OF MEDICAL CARE EXPANDED TO IN7 CLUDE BREASTFEEDING EQUIPMENT AND 

8 SERVICES. 

9 (a) IN GENERAL.—Paragraph (1) of section 213(d) 

10 of the Internal Revenue Code of 1986 (defining medical 

11 care) is amended by striking ‘‘or’’ at the end of subpara12 graph (C), by striking the period at the end of subpara13 graph (D) and inserting ‘‘, or’’, and by inserting after sub14 paragraph (D) the following: 

15 ‘‘(E) qualified breastfeeding equipment 

16 and services.’’. 

17 (b) QUALIFIED BREASTFEEDING EQUIPMENT AND

18 SERVICES.—Subsection (d) of section 213 of such Code 

19 (relating to definitions) is amended by adding at the end 

20 the following new paragraph: 

21 ‘‘(12) QUALIFIED BREASTFEEDING EQUIPMENT

22 AND SERVICES.—For purposes of paragraph (1)(E), 

23 the term ‘qualified breastfeeding equipment and 

24 services’ means— 


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1 ‘‘(A) breast pumps and other equipment 

2 specially designed to assist a mother to 

3 breastfeed or express milk for her child but only 

4 if such pumps and equipment meet the stand5 ards (if any) prescribed by the Secretary of 

6 Health and Human Services, and 

7 ‘‘(B) consultation services relating to 

8 breastfeeding.’’. 

9 (c) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2006. 

Æ 


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