H.R.4310 - 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.

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  • Official: 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. as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
12/15/09
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code to deny a tax deduction for expenses related to advertising primarily directed at children to promote the consumption by children of food from any fast food restaurant or of poor nutritional quality. Defines \"food of poor nutritional quality\" as food that

Official Summary

Amends the Internal Revenue Code to deny a tax deduction for expenses related to advertising primarily directed at children to promote the consumption by children of food from any fast food restaurant or of poor nutritional quality. Defines \"food of poor nutritional quality\" as food that is 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 provide calories primarily through fats or added sugars and to have minimal amounts of vitamins and minerals.

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