I 

111TH CONGRESS 

1ST SESSION H. R. 4310 

To amend the Internal Revenue Code of 1986 to protect children’s health 

by denying any deduction for advertising and marketing directed at 

children to promote the consumption of food at fast food restaurants 

or of food of poor nutritional quality. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 15, 2009 

Mr. KUCINICH (for himself, Mr. CONYERS, Mr. DAVIS of Illinois, Ms. JACKSON-LEE of Texas, and Ms. WATSON) 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 protect 

children’s health by denying any deduction for advertising and marketing directed at children to promote 

the consumption of food at fast food restaurants or of 

food of poor nutritional quality. 

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


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1 SECTION 1. DENIAL OF DEDUCTION FOR ADVERTISING DI2 RECTED AT CHILDREN TO PROMOTE THE 

3 CONSUMPTION OF FOOD AT FAST FOOD RES4 TAURANTS OR OF FOOD OF POOR NUTRI5 TIONAL QUALITY. 

6 (a) IN GENERAL.—Part IX of subchapter B of chap7 ter 1 of the Internal Revenue Code of 1986 (relating to 

8 items not deductible) is amended by adding at the end 

9 the following new section: 

10 ‘‘SEC. 280I. DENIAL OF DEDUCTION FOR ADVERTISING DI11 RECTED AT CHILDREN TO PROMOTE THE 

12 CONSUMPTION OF FOOD AT FAST FOOD RES13 TAURANTS OR OF FOOD OF POOR NUTRI14 TIONAL QUALITY. 

15 ‘‘(a) IN GENERAL.—No deduction shall be allowed 

16 under this chapter with respect to— 

17 ‘‘(1) any advertisement primarily directed at 

18 children for purposes of promoting the consumption 

19 by children of food from any fast food restaurant or 

20 of any food of poor nutritional quality, and 

21 ‘‘(2) any of the following which are incurred or 

22 provided primarily for purposes described in para23 graph (1): 

24 ‘‘(A) Travel expenses (including meals and 

25 lodging). 


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1 ‘‘(B) Goods or services of a type generally 

2 considered to constitute entertainment, amuse3 ment, or recreation or the use of a facility in 

4 connection with providing such goods and serv5 ices. 

6 ‘‘(C) Gifts. 

7 ‘‘(D) Other promotion expenses. 

8 ‘‘(b) FOOD OF POOR NUTRITIONAL QUALITY.—For 

9 purposes of this section, the term ‘food of poor nutritional 

10 quality’ means food that is determined by the Secretary 

11 (in consultation with the Secretary of Health and Human 

12 Services and the Federal Trade Commission) to provide 

13 calories primarily through fats or added sugars and to 

14 have minimal amounts of vitamins and minerals. 

15 ‘‘(c) REGULATIONS.—The Secretary shall (in con16 sultation with the Secretary of Health and Human Serv17 ices and the Federal Trade Commission) prescribe such 

18 regulations as may be necessary to carry out the purposes 

19 of this section.’’. 

20 (b) CLERICAL AMENDMENT.—The table of sections 

21 for such part IX is amended by adding at the end the 

22 following new item: 

‘‘Sec. 280I. Denial of deduction for advertising directed at children to promote 

the consumption of food at fast food restaurants or of food of 

poor nutritional quality.’’. 

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

24 this section shall apply to amounts paid or incurred after 


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1 the date of the enactment of this Act in taxable years end2 ing after such date. 

Æ 


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