I
107TH CONGRESS
1ST SESSION
H. R. 285
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
JANUARY 30, 2001
Mrs. MALONEY of New York introduced the following bill; which was referred
to the Committee on Ways and Means, and in addition to the Committees
on Education and the Workforce, and Energy and Commerce, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee 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’’.
TITLE I—AMENDMENT TO THE
CIVIL RIGHTS ACT OF 1964
SEC. 101. SHORT TITLE.
This title may be cited as the ‘‘Pregnancy Discrimi-
nation Act Amendments of 2001’’.
SEC. 102. 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 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 moth-
er 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,
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 the 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
(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. 45E. 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
the product of—
‘‘(1) $10,000, and
‘‘(2) the number determined by dividing the av-
erage number of full-time employees of the taxpayer
during the preceding taxable year by 8,000.
‘‘(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
section—
‘‘(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-
iture for which a credit is determined under this sec-
tion.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 38(b) of such Code is amended—
(A) by striking ‘‘plus’’ at the end of para-
graph (12),
(B) by striking the period at the end of
paragraph (13) and inserting ‘‘, plus’’, and
(C) by adding at the end the following new
paragraph:
‘‘(14) the breastfeeding promotion and support
credit determined under section 45E(a).’’
(2) Subsection (d) of section 39 of such Code
(relating to carryback and carryforward of unused
credits) is amended by adding at the end the fol-
lowing new paragraph:
‘‘(9) NO CARRYBACK OF SECTION 45E CREDIT
BEFORE JANUARY 1, 2000.—No portion of the un-
used business credit for any taxable year which is
attributable to the credit determined under section
45E may be carried back to a taxable year beginning
before January 1, 2000.’’.
(3) 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. 45E. Credit for employer expenses incurred to facilitate em-
ployed mothers 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, 2000.
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.
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 adding at the end
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—
‘‘(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 such stand-
ards (if any) prescribed by the Secretary of
Health and Human Services, and
‘‘(B) consultation services relating to
breastfeeding.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2000.
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