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HR 6599 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.
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.
U.S. Congress - Text of H.R.6599 as Introduced in House Stop Subsidizing Childhood Obesity Act
