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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2831 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2831

 To amend the Internal Revenue Code of 1986 to deny any deduction for 
 marketing directed at children to promote the consumption of food of 
                       poor nutritional quality.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 25, 2013

Ms. DeLauro (for herself, Ms. Lee of California, Mr. DeFazio, Mr. Clay, 
and Mr. Grijalva) introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to deny any deduction for 
 marketing directed at children to promote the consumption of food of 
                       poor nutritional quality.

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

SECTION 1. DENIAL OF DEDUCTION FOR MARKETING DIRECTED AT CHILDREN TO 
              PROMOTE FOOD OF POOR NUTRITIONAL QUALITY.

    (a) In General.--Part IX of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items not deductible) is 
amended by adding at the end the following new section:

``SEC. 280I. DENIAL OF DEDUCTION FOR MARKETING DIRECTED AT CHILDREN TO 
              PROMOTE FOOD OF POOR NUTRITIONAL QUALITY.

    ``(a) In General.--No deduction shall be allowed under this chapter 
with respect to--
            ``(1) any marketing directed at children for purposes of 
        promoting the consumption by children of food of poor 
        nutritional quality, 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) Food of Poor Nutritional Quality.--For purposes of this 
section, the term `food of poor nutritional quality' means food and 
beverages that are determined by the Secretary (in consultation with 
the Secretary of Health and Human Services and the Federal Trade 
Commission) to be inconsistent with the most recent Dietary Guidelines 
for Americans published under section 301 of the National Nutrition 
Monitoring and Related Research Act of 1990 (7 U.S.C. 5341).
    ``(c) Marketing.--For purposes of this section, the term 
`marketing' means all product and brand advertising and promotional 
techniques directed at children, including--
            ``(1) advertising (including product placement) on 
        television and radio, in print media, in social media, and on 
        the Internet (including third-party and company-sponsored 
        websites),
            ``(2) product packaging and labeling,
            ``(3) advertising preceding a movie shown in a movie 
        theater or placed on a video (DVD or VHS) or within a video 
        game or mobile application,
            ``(4) promotional content transmitted to personal computers 
        and other digital or mobile devices,
            ``(5) advertising displays and promotions at the retail 
        site,
            ``(6) specialty or premium items distributed in connection 
        with the sale of a product or a product loyalty program,
            ``(7) promotion character licensing, toy co-branding and 
        cross-promotions,
            ``(8) celebrity endorsements, and
            ``(9) in-school marketing.
For purposes of the preceding sentence, the term `directed at' includes 
the use of measured media if the audience for such media will consist 
of 35 percent or more of children.
    ``(d) Child.--For purposes of this section, the term `child' means 
an individual who is age 17 or under.
    ``(e) Regulations.--The Secretary shall (in consultation with the 
Secretary of Health and Human Services and the Federal Trade 
Commission) prescribe such regulations as may be necessary to carry out 
the purposes of this section.''.
    (b) 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 marketing directed at children to 
                            promote food of poor nutritional 
                            quality.''.
    (c) 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 date.
                                 <all>
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