H.R. 4310 (111th): 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 nutrition

111th Congress, 2009–2010. Text as of Dec 15, 2009 (Introduced).

Status & Summary | PDF | Source: GPO

I

111th CONGRESS

1st Session

H. R. 4310

IN THE HOUSE OF REPRESENTATIVES

December 15, 2009

(for himself, Mr. Conyers, Mr. Davis of Illinois, Ms. Jackson-Lee of Texas, and Ms. Watson) 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.

1.

Denial of deduction for advertising 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:

280I.

Denial of deduction for advertising 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 primarily directed at children for purposes of promoting the consumption by children of food from any fast food restaurant or of any 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 that is determined by the Secretary (in consultation with the Secretary of Health and Human Services and the Federal Trade Commission) to provide calories primarily through fats or added sugars and to have minimal amounts of vitamins and minerals.

(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 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.