To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality.

Bill: 113-hr-2831
Sponsor: full_name: Rep. DeLauro, Rosa L. [D-CT-3]
Introduced: 2013-07-25
Policy area: Taxation
Subjects: Child health

Food industry and services

Income tax deductions

Marketing and advertising

Nutrition and diet
Latest action: action_date: 2013-07-25
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-07-25
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to deny a tax deduction for any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses. Defines &quot;food of poor nutritional quality&quot; to mean food and beverages that are determined by the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services (HHS) and the Federal Trade Commission (FTC), to be inconsistent with the most recent government dietary guidelines.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2831 IN THE HOUSE OF REPRESENTATIVES July 25, 2013 Ms. DeLauro (for herself, Ms. Lee of California , Mr. DeFazio , Mr. Clay , and Mr. Grijalva ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality.

1. Denial of deduction for marketing directed at children to promote food of poor nutritional quality (a) In general Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items not deductible) is amended by adding at the end the following new section: 280I. Denial of deduction for marketing directed at children to promote food of poor nutritional quality (a) In general No deduction shall be allowed under this chapter with respect to— (1) any marketing directed at children for purposes of promoting the consumption by children of food of poor nutritional quality, and (2) any of the following which are incurred or provided primarily for purposes described in paragraph (1): (A) Travel expenses (including meals and lodging). (B) Goods or services of a type generally considered to constitute entertainment, amusement, or recreation or the use of a facility in connection with providing such goods and services. (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 Commission) 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) Marketing For purposes of this section, the term marketing means all product and brand advertising and promotional techniques directed at children, including— (1) advertising (including product placement) on television and radio, in print media, in social media, and on the Internet (including third-party and company-sponsored websites), (2) product packaging and labeling, (3) advertising preceding a movie shown in a movie theater or placed on a video (DVD or VHS) or within a video game or mobile application, (4) promotional content transmitted to personal computers and other digital or mobile devices, (5) advertising displays and promotions at the retail site, (6) specialty or premium items distributed in connection with the sale of a product or a product loyalty program, (7) promotion character licensing, toy co-branding and cross-promotions, (8) celebrity endorsements, and (9) in-school marketing. For purposes of the preceding sentence, the term directed at includes the use of measured media if the audience for such media will consist of 35 percent or more of children. (d) Child For purposes of this section, the term child means an individual who is age 17 or under. (e) Regulations The Secretary shall (in consultation with the Secretary of Health and Human Services and the Federal Trade Commission) prescribe such 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 marketing directed at children to promote 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 ending after such date.