(1) to promote the health and well-being of in-
fants whose mothers return to the workplace after 
childbirth, and 
(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. 103. AMENDMENT 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.’’.
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. 45G. 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
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
(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:
The recapture 
‘‘If the recapture event occurs in: 
percentage is: 
Year 1 ........................................................................
100
Year 2 ........................................................................
Year 3 ........................................................................
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. 
‘‘(3) OTHER DEDUCTIONS AND CREDITS.—No 
deduction or credit shall be allowed under any other 
provision of this chapter with respect to any expend-