I 
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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DENIAL OF DEDUCTION FOR MARKETING DI-
RECTED AT CHILDREN TO PROMOTE FOOD 
OF POOR NUTRITIONAL QUALITY. 
(a) IN GENERAL.—Part IX of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items not deductible) is amended by adding at the end 
the following new section: 
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‘‘SEC. 280I. DENIAL OF DEDUCTION FOR MARKETING DI-
RECTED 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 pur-
poses 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 para-
graph (1): 
‘‘(A) Travel expenses (including meals and 
lodging). 
‘‘(B) Goods or services of a type generally 
considered to constitute entertainment, amuse-
ment, or recreation or the use of a facility in 
connection with providing such goods and serv-
ices. 
‘‘(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 Com-
mission) to be inconsistent with the most recent Dietary 
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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, includ-
ing— 
‘‘(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 per-
sonal 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 
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‘‘(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 chil-
dren. 
‘‘(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 con-
sultation with the Secretary of Health and Human Serv-
ices 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 end-
ing after such date. 
Æ 
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