I 
110TH CONGRESS 
1ST SESSION H. R. 2236 
To amend the Civil Rights Act of 1964 to protect breastfeeding by new 
mothers; to provide for a performance standard for breast pumps; and 
to provide tax incentives to encourage breastfeeding. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2007 
Mrs. MALONEY of New York (for herself, Mr. SHAYS, Ms. WOOLSEY, Ms. 
ROYBAL-ALLARD, Ms. LEE, Mr. RUSH, Mrs. MCCARTHY of New York, 
Mr. OLVER, Mr. ELLISON, Ms. JACKSON-LEE of Texas, and Mrs. JONES 
of Ohio) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on Energy 
and Commerce and Education and Labor, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Civil Rights Act of 1964 to protect 
breastfeeding by new mothers; to provide for a perform-
ance standard for breast pumps; and to provide tax 
incentives to encourage breastfeeding. 
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 ‘‘Breastfeeding Pro-
motion Act of 2007’’. 
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TITLE I—AMENDMENTS TO THE 
CIVIL RIGHTS ACT OF 1964 
SEC. 101. FINDINGS; PURPOSES. 
(a) FINDINGS.—Congress finds the following: 
(1) Women with infants and toddlers are a rap-
idly growing segment of the labor force today. 
(2) Statistical surveys of families show that 
over 50 percent of mothers with children less than 
1 year of age are in the labor force. 
(3) The American Academy of Pediatrics rec-
ommends that mothers breastfeed exclusively for six 
months but continuing for at least the 1st year of 
a child’s life and that arrangements be made to 
allow a mother’s expressing of milk if mother and 
child must separate. 
(4) Research studies show that children who are 
not breastfed have higher rates of mortality, menin-
gitis, some types of cancers, asthma and other res-
piratory illnesses, bacterial and viral infections, 
diarrhoeal diseases, ear infections, allergies, and obe-
sity. 
(5) Research studies have also shown that 
breastmilk and breastfeeding have protective effects 
against the development of a number of chronic dis-
eases, 
including 
juvenile 
diabetes, 
lymphomas, 
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Crohn’s disease, celiac disease, some chronic liver 
diseases, and ulcerative colitis. 
(6) Maternal benefits of breastfeeding include a 
reduced risk for postpartum hemorrhage and de-
creased risk for developing osteoporosis, ovarian can-
cer, and premenopausal breast cancer. 
(7) The health benefits to children from 
breastfeeding translate into a threefold decrease in 
parental absenteeism due to infant illness. 
(8) Congress intended to include breastfeeding 
and expressing breast milk as protected conduct 
under the amendment made by the Pregnancy Dis-
crimination Act of 1978 to title VII of the Civil 
Rights Act of 1964. 
(9) Although title VII of the Civil Rights Act of 
1964, as so amended, applies with respect to ‘‘preg-
nancy, childbirth, or related medical conditions’’, a 
few courts have failed to reach the conclusion that 
breastfeeding and expressing breast milk in the 
workplace are covered by such title. 
(b) PURPOSES.—The purposes of this title are— 
(1) to promote the health and well-being of in-
fants whose mothers return to the workplace after 
childbirth, and 
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(2) to clarify that breastfeeding and expressing 
breast milk in the workplace are protected conduct 
under the amendment made by the Pregnancy Dis-
crimination Act of 1978 to title VII of the Civil 
Rights Act of 1964. 
SEC. 102. AMENDMENTS TO TITLE VII OF THE CIVIL RIGHTS 
ACT OF 1964. 
Section 701(k) of the Civil Rights Act of 1964 (42 
U.S.C. 2000e(k)) is amended— 
(1) by inserting ‘‘(including lactation)’’ after 
‘‘childbirth’’, and 
(2) by adding at the end the following: ‘‘For 
purposes of this subsection, the term ‘lactation’ 
means a condition that may result in the feeding of 
a child directly from the breast or the expressing of 
milk from the breast.’’. 
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TITLE 
II—CREDIT 
FOR 
EM-
PLOYER EXPENSES FOR PRO-
VIDING APPROPRIATE ENVI-
RONMENT 
ON 
BUSINESS 
PREMISES 
FOR 
EMPLOYED 
MOTHERS 
TO 
BREASTFEED 
OR EXPRESS MILK FOR THEIR 
CHILDREN 
SEC. 201. ALLOWANCE OF CREDIT FOR EMPLOYER EX-
PENSES FOR PROVIDING APPROPRIATE ENVI-
RONMENT ON BUSINESS PREMISES FOR EM-
PLOYED MOTHERS TO BREASTFEED OR EX-
PRESS MILK FOR THEIR CHILDREN. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45O. CREDIT FOR EMPLOYER EXPENSES INCURRED 
TO FACILITATE EMPLOYED MOTHERS WHO 
BREASTFEED OR EXPRESS MILK FOR THEIR 
CHILDREN. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
breastfeeding promotion and support credit determined 
under this section for the taxable year is an amount equal 
to 50 percent of the qualified breastfeeding promotion and 
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support expenditures of the taxpayer for such taxable 
year. 
‘‘(b) DOLLAR LIMITATION.—The credit allowable 
under subsection (a) for any taxable year shall not exceed 
$10,000. 
‘‘(c) QUALIFIED BREASTFEEDING PROMOTION AND 
SUPPORT EXPENDITURE.—For purposes of this section— 
‘‘(1) 
IN
GENERAL.—The 
term 
‘qualified 
breastfeeding promotion and support expenditure’ 
means any amount paid or incurred in connection 
with a trade or business of the taxpayer— 
‘‘(A) for breast pumps and other equip-
ment specially designed to assist mothers who 
are employees of the taxpayer to breastfeed or 
express milk for their children but only if such 
pumps and equipment meet such standards (if 
any) prescribed by the Secretary of Health and 
Human Services, and 
‘‘(B) for consultation services to the tax-
payer or employees of the taxpayer relating to 
breastfeeding. 
‘‘(2) COSTS OF OTHER EXCLUSIVE USE PROP-
ERTY INCLUDED.—Such term includes any amount 
paid or incurred for the acquisition or lease of tan-
gible personal property (not described in paragraph 
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(1)(A)) which is exclusively used by mothers who are 
employees of the taxpayer to breastfeed or express 
milk for their children unless such property is lo-
cated in any residence of the taxpayer or any em-
ployee of the taxpayer. 
‘‘(d) RECAPTURE OF CREDIT.— 
‘‘(1) IN GENERAL.—If, during any taxable year, 
any property for which a credit was allowed under 
this section is disposed of or otherwise ceases to be 
used by the taxpayer as required by this section, 
then the tax of the taxpayer under this chapter for 
such taxable year shall be increased by an amount 
equal to the recapture percentage of the aggregate 
decrease in the credits allowed under section 38 for 
all prior taxable years which would have resulted 
solely from reducing to zero any credit determined 
under this section with respect to such property. The 
preceding sentence shall not apply to property leased 
to the taxpayer. 
‘‘(2) RECAPTURE PERCENTAGE.—For purposes 
of this subsection, the recapture percentage shall be 
determined in accordance with the following table: 
If the recapture event occurs in: 
The recap-
ture per-
centage is: 
Year 1 .............................................................................................
100
Year 2 .............................................................................................
Year 3 .............................................................................................
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If the recapture event occurs in: 
The recap-
ture per-
centage is: 
Year 4 or thereafter .......................................................................
0. 
The references to years in the preceding table are 
references to the consecutive taxable years beginning 
with the taxable year in which the property is placed 
in service by the taxpayer as year 1. 
‘‘(3) CERTAIN RULES TO APPLY.—Rules similar 
to the rules of paragraphs (3) and (4), and subpara-
graphs (B) and (C) of paragraph (5), of section 
50(a) shall apply for purposes of this subsection. 
‘‘(e) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) AGGREGATION RULES.—For purposes of 
subsection (b), all persons which are treated as a 
single employer under subsection (a) or (b) of sec-
tion 52 shall be treated as a single taxpayer, and the 
dollar amount contained in such subsection shall be 
allocated among such persons under regulations pre-
scribed by the Secretary. 
‘‘(2) REDUCTION IN BASIS.—Rules similar to 
the rules of paragraphs (1) and (2) of section 50(c), 
and section 1016(a)(19), shall apply with respect to 
property for which a credit is determined under this 
section. 
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‘‘(3) OTHER DEDUCTIONS AND CREDITS.—No 
deduction or credit shall be allowed under any other 
provision of this chapter with respect to any expend-
iture for which a credit is determined under this sec-
tion.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (30), by 
striking the period at the end of paragraph (31) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(32) the breastfeeding promotion and support 
credit determined under section 45O(a).’’. 
(2) 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. 45O. Credit for employer expenses incurred to facilitate employed moth-
ers 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, 2006. 
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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. 
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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— 
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‘‘(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 the stand-
ards (if any) prescribed by the Secretary of 
Health and Human Services, and 
‘‘(B) consultation services relating to 
breastfeeding.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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