‘‘(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 
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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 recapture 
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. 
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‘‘(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-
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 (34), by 
striking the period at the end of paragraph (35) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(36) the breastfeeding promotion and support 
credit determined under section 45R(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. 45R. Credit for employer expenses incurred to facilitate employed moth-
ers who breastfeed or express milk for their children.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
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 
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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), 
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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 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, 2009. 
TITLE V—PRIVACY FOR 
BREASTFEEDING MOTHERS 
SEC. 501. PRIVACY FOR BREASTFEEDING MOTHERS. 
(a) IN GENERAL.—Section 7 of the Fair Labor 
Standards Act (29 U.S.C. 207) is amended by adding at 
the end the following: 
‘‘(r)(1) An employer shall provide reasonable break 
time for an employee to express breast milk for her nurs-
ing child for 1 year after the child’s birth each time such 
employee has need to do so. The employer shall make rea-
sonable efforts to provide a place, other than a bathroom, 
that is shielded from view and free from intrusion from 
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