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.

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. 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 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 (c) Marketing For purposes of this section, the term marketing (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 (d) Child For purposes of this section, the term child (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.

Summary: Amends the Internal Revenue Code to deny a tax deduction for any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses. Defines "food of poor nutritional quality" to mean food and beverages that are determined by the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services (HHS) and the Federal Trade Commission (FTC), to be inconsistent with the most recent government dietary guidelines.