Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. SHORT TITLE.

This Act may be cited as the ''Stop Subsidizing Childhood Obesity
Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Childhood obesity has more than doubled in children and
tripled in adolescents in the past 30 years. Currently, more
than /3\ of children and adolescents in the United States are
overweight or obese.
(2) A report by the Robert Wood Johnson Foundation and
Trust for America's Health found that if the population of the
United States continues on its current trajectory, adult
obesity rates could exceed 60 percent in a number of States by
2030.
(3) Health-related behaviors, such as eating habits and
physical activity patterns, develop early in life and affect
behavior and health in adulthood. The diets of American
children and adolescents depart substantially from recommended
patterns that put their health at risk. Overall, American
children and youth are not achieving basic nutritional goals.
They are consuming excess calories and added sugars and have
higher than recommended intakes of sodium, total fat, and
saturated fats.
(4) According to a 2012 report from the Federal Trade
Commission, the total amount spent on food marketing to
children is about $2,000,000,000 per year.
(5) Companies market food to children through television,
radio, Internet, magazines, product placement in movies and
video games, schools, product packages, toys, clothing and
other merchandise.
(6) According to a comprehensive review by the National
Academy of Medicine, studies demonstrate that television food
advertising affects children's food choices, food purchase
requests, diets, and health. The Academy concluded that the
marketing of high-calorie foods to children and adolescents is
one of the major contributors to childhood obesity.
(7) More than 80 percent of the food advertisements seen by
children on television are for foods of poor nutritional value.
(8) A study published in the Journal of Law and Economics
and funded by the National Institutes of Health found that the
elimination of the tax deduction that allows companies to
deduct costs associated with advertising food of poor
nutritional quality to children could reduce the rates of
childhood obesity by 5 to 7 percent.
(9) A study published in the Journal of Health Affairs
found that the elimination of the tax deduction for costs
described in paragraph (8) would save up to $260,000,000 in
health care costs and prevent nearly 130,000 cases of childhood
obesity over 10 years.

SEC. 3. DENIAL OF DEDUCTION FOR ADVERTISING AND MARKETING DIRECTED AT
CHILDREN TO PROMOTE THE CONSUMPTION OF FOOD OF POOR
NUTRITIONAL QUALITY.

(a) In General.--Part IX of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 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 OF POOR
NUTRITIONAL QUALITY.

''(a) In General.--No deduction shall be allowed under this chapter
with respect to--
''(1) any advertisement or marketing--
''(A) primarily directed at children for purposes
of promoting the consumption by children of any food of
poor nutritional quality, or
''(B) of a brand primarily associated with food of
poor nutritional quality that is primarily directed at
children, 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) NAM Study.--
''(1) In general.--Not later than 60 days after the date of
the enactment of this section, the Secretary shall enter into a
contract with the National Academy of Medicine under which the
National Academy of Medicine shall develop procedures for the
evaluation and identification of--
''(A) food of poor nutritional quality, and
''(B) brands that are primarily associated with
food of poor nutritional quality.
''(2) NAM report.--Not later than 12 months after the date
of the enactment of this section, the National Academy of
Medicine shall submit to the Secretary a report that
establishes the proposed procedures described in paragraph (1).
''(c) Definitions.--In this section:
''(1) Brand.--The term 'brand' means a corporate or product
name, a business image, or a mark, regardless of whether it may
legally qualify as a trademark, used by a seller or
manufacturer to identify goods or services and to distinguish
them from the goods of a competitor.
''(2) Child.--The term 'child' means an individual who is
age 14 or under.
''(3) Food.--The term 'food' shall include beverages,
candy, and chewing gum.
''(d) Regulations.--Not later than 18 months after the date of the
enactment of this section, the Secretary, in consultation with the
Secretary of Health and Human Services and the Federal Trade Commission
and based on the report prepared by the National Academy of Medicine
pursuant to subsection (b)(2), shall promulgate such regulations as may
be necessary to carry out the purposes of this section, including
regulations defining the terms 'marketing', 'directed at children',
'food of poor nutritional quality', and 'brand primarily associated
with food of poor nutritional quality' for 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 children to promote the consumption of
food of poor nutritional quality.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning 24 months
after the date of the enactment of this Act.

SEC. 4. ADDITIONAL FUNDING FOR THE FRESH FRUIT AND VEGETABLE PROGRAM.

In addition to any other amounts made available to carry out the
Fresh Fruit and Vegetable Program under section 19 of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1769a), the Secretary of
the Treasury (or the Secretary's delegate) shall, on an annual basis,
transfer to such program, from amounts in the general fund of the
Treasury of the United States, an amount determined by the Secretary of
the Treasury (or the Secretary's delegate) to be equal to the increase
in revenue for the preceding 12-month period by reason of the
amendments made by section 3 of this Act.
Solution:
Stop Subsidizing Childhood Obesity Act This bill amends the Internal Revenue Code to deny a tax deduction for: (1) advertising or marketingdirected at children (age 14 or under) for food of poor nutritional quality or a brand primarily associatedwith food of poor nutritional quality; and (2) for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses. The Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food. The bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.