I 
114TH CONGRESS 
2D SESSION 
H. R. 5232 
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 of poor nutritional quality. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 13, 2016 
Ms. DELAURO (for herself and Ms. LEE) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Education and the Workforce, for a period to be subse-
quently 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 Internal Revenue Code of 1986 to protect 
children’s health by denying any deduction for adver-
tising and 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. SHORT TITLE. 
This Act may be cited as the ‘‘Stop Subsidizing 
Childhood Obesity Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) Childhood obesity has more than doubled in 
children and tripled in adolescents in the past 30 
years. Currently, more than one-third of children 
and adolescents are overweight or obese. 
(2) A report by the Robert Wood Johnson 
Foundation found that if the population of the 
United States continues on its current trajectory, 
adult obesity rates could exceed 60 percent in a 
number of States by 2030. 
(3) Health-related behaviors, such as eating 
habits and physical activity patterns, develop early 
in life and often extend into adulthood. The diets of 
American children and adolescents depart substan-
tially from recommended patterns that put their 
health at risk. Overall, American children and youth 
are not achieving basic nutritional goals. They are 
consuming excess calories and added sugars and 
have higher than recommended intakes of sodium, 
total fat, and saturated fats. 
(4) According to a 2012 report from the Fed-
eral Trade Commission, the total amount spent on 
food marketing to children is about $2,000,000,000 
a year. 
(5) Companies market food to children through 
television, radio, Internet, magazines, product place-
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ment in movies and video games, schools, product 
packages, toys, clothing and other merchandise, and 
almost anywhere a logo or product image can be 
shown. 
(6) According to a comprehensive review by the 
National Academy of Medicine, studies demonstrate 
that television food advertising affects children’s 
food choices, food purchase requests, diets, and 
health. 
(7) A 2005 report from the National Academy 
of Medicine confirmed that marketing of high-calorie 
foods to children and adolescents has been identified 
as one of the major contributors to childhood obe-
sity. 
(8) Nearly three-quarters of the foods adver-
tised on television shows intended for children are 
for sweets and convenience or fast foods. 
SEC. 3. 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 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 FOR FOOD OF POOR 
NUTRITIONAL QUALITY OR BRANDS PRI-
MARILY ASSOCIATED WITH 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 food 
of poor nutritional quality or brands primarily asso-
ciated with 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) DEFINITIONS.—In this section: 
‘‘(1) BRAND.—The term ‘brand’ means a cor-
porate or product name, a business image, or a 
mark, regardless of whether it may legally qualify as 
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