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. JACK-
SON-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 adver-
tising and marketing directed at children to promote 
the consumption of food at fast food restaurants or 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, 
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SECTION 1. DENIAL OF DEDUCTION FOR ADVERTISING DI-
RECTED AT CHILDREN TO PROMOTE THE 
CONSUMPTION OF FOOD AT FAST FOOD RES-
TAURANTS OR OF FOOD OF POOR NUTRI-
TIONAL 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: 
‘‘SEC. 280I. DENIAL OF DEDUCTION FOR ADVERTISING DI-
RECTED AT CHILDREN TO PROMOTE THE 
CONSUMPTION OF FOOD AT FAST FOOD RES-
TAURANTS OR OF FOOD OF POOR NUTRI-
TIONAL QUALITY. 
‘‘(a) IN GENERAL.—No deduction shall be allowed 
under this chapter with respect to— 
‘‘(1) any advertisement primarily directed at 
children for purposes of promoting the consumption 
by children of food from any fast food restaurant or 
of any 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). 
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‘‘(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 that is determined by the Secretary 
(in consultation with the Secretary of Health and Human 
Services and the Federal Trade Commission) to provide 
calories primarily through fats or added sugars and to 
have minimal amounts of vitamins and minerals. 
‘‘(c) 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 advertising directed at children to promote 
the consumption of food at fast food restaurants or of food of 
poor nutritional quality.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
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the date of the enactment of this Act in taxable years end-
ing after such date. 
Æ 
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