Stop Subsidizing Childhood Obesity Act

Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for expenses related to advertising and marketing primarily directed at children to promote the consumption by children of: (1) food from any fast food restaurant, (2) food of poor nutritional quality, and (3) any brand under which the majority of products are food of poor nutritional quality. Defines "food of poor nutritional quality" as 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 dietary guidelines published under the National Nutrition Monitoring and Related Research Act of 1990.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6599 Introduced in House (IH)]

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 Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
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.

    Be it enacted by the Senate and House of Representatives 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''.

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 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:

``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 primarily directed at 
        children for purposes of promoting the consumption by children 
        of--
                    ``(A) any food from any fast food restaurant,
                    ``(B) any food of poor nutritional quality, and
                    ``(C) any brand under which the majority of 
                products are 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) 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 advertising and marketing directed 
                            at children to promote the consumption of 
                            food at fast food restaurants 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 ending after such date.
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