I 
112TH CONGRESS 
2D SESSION 
H. R. 6599 
To amend the Internal Revenue Code of 1986 to protect children’s health 
by denying any deduction for advertising and marketing directed at 
children to promote the consumption of food at fast food restaurants 
or of food of poor nutritional quality. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 16, 2012 
Mr. KUCINICH (for himself, Ms. EDDIE BERNICE JOHNSON of Texas, Ms. 
MOORE, Mr. CONYERS, Mr. HINCHEY, Mr. FILNER, Ms. WOOLSEY, Mr. 
NADLER, Mr. HONDA, Mr. GRIJALVA, Mr. MORAN, and Mr. JACKSON of 
Illinois) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to protect 
children’s health by denying any deduction for adver-
tising and marketing directed at children to promote 
the consumption of food at fast food restaurants or of 
food of poor nutritional quality. 
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 ‘‘Stop Subsidizing 
Childhood Obesity Act’’. 
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SEC. 2. DENIAL OF DEDUCTION FOR ADVERTISING AND 
MARKETING DIRECTED AT CHILDREN TO 
PROMOTE THE CONSUMPTION OF FOOD AT 
FAST FOOD RESTAURANTS OR OF FOOD OF 
POOR NUTRITIONAL QUALITY. 
(a) IN GENERAL.—Part IX of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items not deductible) is amended by adding at the end 
the following new section: 
‘‘SEC. 280I. DENIAL OF DEDUCTION FOR ADVERTISING AND 
MARKETING DIRECTED AT CHILDREN TO 
PROMOTE THE CONSUMPTION OF FOOD AT 
FAST FOOD RESTAURANTS OR OF FOOD OF 
POOR NUTRITIONAL QUALITY. 
‘‘(a) IN GENERAL.—No deduction shall be allowed 
under this chapter with respect to— 
‘‘(1) any advertisement and marketing pri-
marily directed at children for purposes of pro-
moting the consumption by children of— 
‘‘(A) any food from any fast food res-
taurant, 
‘‘(B) any food of poor nutritional quality, 
and 
‘‘(C) any brand under which the majority 
of products are food of poor nutritional quality, 
and 
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‘‘(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) FOOD OF POOR NUTRITIONAL QUALITY.—For 
purposes of this section, the term ‘food of poor nutritional 
quality’ means food and beverages that are determined by 
the Secretary (in consultation with the Secretary of 
Health and Human Services and the Federal Trade Com-
mission) to be inconsistent with the most recent Dietary 
Guidelines for Americans published under section 301 of 
the National Nutrition Monitoring and Related Research 
Act of 1990 (7 U.S.C. 5341). 
‘‘(c) REGULATIONS.—The Secretary shall (in con-
sultation with the Secretary of Health and Human Serv-
ices and the Federal Trade Commission) prescribe such 
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regulations as may be necessary to carry out the purposes 
of this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such part IX is amended by adding at the end the 
following new item: 
‘‘Sec. 280I. Denial of deduction for advertising and marketing directed at chil-
dren to promote the consumption of food at fast food res-
taurants or of food of poor nutritional quality.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act in taxable years end-
ing after such date. 
Æ 
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