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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a trademark, used by a seller or manufacturer to 
identify goods or services and to distinguish them 
from the goods of a competitor. 
‘‘(2) CHILD.—The term ‘child’ means an indi-
vidual who is age 14 or under. 
‘‘(3) DIRECTED AT.—The term ‘directed at’ in-
cludes the use of measured media if the audience for 
such media will consist of 25 percent or more of 
children. 
‘‘(c) MARKETING.—For purposes of this section, the 
term ‘marketing’ means all advertising and promotional 
techniques, including— 
‘‘(1) advertising (including product placement) 
on television and radio, in print media, in social 
media, mobile media and apps, 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, including preferential placement, 
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‘‘(6) specialty or premium items distributed in 
connection with the sale of a product or a product 
loyalty program, 
‘‘(7) character licensing fees, toy cobranding 
and cross-promotions, 
‘‘(8) sponsorship of events, 
‘‘(9) celebrity endorsements, and 
‘‘(10) in-school advertising including corporate- 
branded materials, corporate incentive programs, 
label redemption programs, fundraisers, signs, score-
boards, posters, vending machine fronts, in-school 
TV and radio, corporate sponsorships, and market 
research activities. 
‘‘(d) REGULATIONS.—Not later than 24 months after 
the date of the enactment of this section, the Secretary, 
in consultation with the Secretary of Health and Human 
Services and the Federal Trade Commission, shall promul-
gate such regulations as may be necessary to carry out 
the purposes of this section, including regulations defining 
the terms ‘directed at children’, ‘food of poor nutritional 
quality’, and ‘brand primarily associated with food of poor 
nutritional quality’, based on the National Academy of 
Medicine report described in such section 3(b), for pur-
poses of this section.’’. 
(b) STUDY BY NATIONAL ACADEMY OF MEDICINE.— 
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(1) IN GENERAL.—Not later than 60 days after 
the date of the enactment of this section, the Sec-
retary of Treasury shall enter into a contract with 
the National Academy of Medicine to develop proce-
dures for the evaluation and identification of— 
(A) food of poor nutritional quality, and 
(B) brands that are primarily associated 
with food of poor nutritional quality. 
(2) REPORT.—Not later than 12 months after 
the date of the enactment of this section, the Na-
tional Academy of Medicine shall submit to the Sec-
retary a report that establishes the proposed proce-
dures described in paragraph (1). 
(c) CLERICAL AMENDMENT.—The table of sections 
for part IX of subchapter B of chapter 1 of such Code 
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.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning 24 months after the date of the en-
actment of this Act. 
SEC. 4. ADDITIONAL FUNDING FOR THE FRESH FRUIT AND 
VEGETABLE PROGRAM. 
In addition to any other amounts made available to 
carry out the Fresh Fruit and Vegetable Program under 
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section 19 of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1769a), the Secretary of the Treas-
ury (or the Secretary’s delegate) shall, on an annual basis, 
transfer to such program, from amounts in the general 
fund of the Treasury of the United States, an amount de-
termined by the Secretary of the Treasury (or the Sec-
retary’s delegate) to be equal to the increase in revenue 
for the preceding 12-month period by reason of the 
amendments made by section 3 of this Act. 
Æ 
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