iture for which a credit is determined under this sec-
tion.’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 38(b) of such Code is amended—
(A) by striking ‘‘plus’’ at the end of para-
graph (14), 
(B) by striking the period at the end of 
paragraph (15) and inserting ‘‘, plus’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(16) the breastfeeding promotion and support 
credit determined under section 45G(a).’’
(2) Subsection (d) of section 39 of such Code 
(relating to carryback and carryforward of unused 
credits) is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(11) NO CARRYBACK OF SECTION 45G CREDIT 
BEFORE JANUARY 1, 2003.—No portion of the un-
used business credit for any taxable year which is 
attributable to the credit determined under section 
45G may be carried back to a taxable year beginning 
before January 1, 2003.’’. 
(3) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is
amended by adding at the end the following new 
item:
‘‘Sec. 45G. Credit for employer expenses incurred to facilitate em-
ployed mothers who breastfeed or express milk for 
their children.’’
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
TITLE III—SAFE AND EFFECTIVE 
BREAST PUMPS 
SEC. 301. SHORT TITLE. 
This title may be cited as the ‘‘Safe and Effective 
Breast Pumps Act’’. 
SEC. 302. BREAST PUMPS. 
(a) PERFORMANCE STANDARDS.—The Secretary of 
Health and Human Services shall take such action as may 
be appropriate to put into effect a performance standard 
for breast pumps irrespective of the class to which the 
breast pumps have been classified under section 513 of 
the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
360c). In establishing such standard, the Secretary shall 
identify those pumps appropriate for use on a regular 
basis in a place of employment based on the efficiency and 
effectiveness of the pump and on sanitation factors related 
to communal use. Action to put into effect a performance 
standard shall be taken within one year of the date of the 
enactment of this Act.
(b) COMPLIANCE POLICY GUIDE.—The Secretary of 
Health and Human Services, acting through the Commis-
sioner of Food and Drugs, shall issue a compliance policy 
guide which will assure that women who want to 
breastfeed a child are given full and complete information 
respecting breast pumps. 
TITLE IV—DEFINITION OF MED-
ICAL CARE IN INTERNAL REV-
ENUE CODE EXPANDED TO 
INCLUDE 
BREASTFEEDING 
EQUIPMENT AND SERVICES 
SEC. 401. DEFINITION OF MEDICAL CARE EXPANDED TO IN-
CLUDE BREASTFEEDING EQUIPMENT AND 
SERVICES. 
(a) IN GENERAL.—Paragraph (1) of section 213(d) 
of the Internal Revenue Code of 1986 (defining medical 
care) is amended by striking ‘‘or’’ at the end of subpara-
graph (C), by striking the period at the end of subpara-
graph (D) and inserting ‘‘, or’’, and by inserting after sub-
paragraph (D) the following: 
‘‘(E) qualified breastfeeding equipment 
and services.’’. 
(b) QUALIFIED BREASTFEEDING EQUIPMENT AND 
SERVICES.—Subsection (d) of section 213 of such Code
(relating to definitions) is amended by adding at the end 
the following new paragraph: 
‘‘(12) QUALIFIED BREASTFEEDING EQUIPMENT 
AND SERVICES.—For purposes of paragraph (1)(E), 
the term ‘qualified breastfeeding equipment and 
services’ means—
‘‘(A) breast pumps and other equipment 
specially designed to assist a mother to 
breastfeed or express milk for her child but only 
if such pumps and equipment meet such stand-
ards (if any) prescribed by the Secretary of 
Health and Human Services, and 
‘‘(B) consultation services relating to 
breastfeeding.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
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