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H.R. 10548

BillFederalHouseIntroduced
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 of poor nutritional quality.
About This Bill
Introduced
Congress
118th (2023–2025)
Introduced
December 20, 2024
Sponsor
Rep. Rosa DeLauroD
Cosponsors (0)
None
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Summary

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The Stop Subsidizing Childhood Obesity Act would eliminate tax deductions for companies that advertise unhealthy foods to children. Under the bill, businesses could no longer write off expenses for marketing products high in sugar, sodium, saturated fat, or trans fat when those ads target audiences that are at least 25 percent children under age 14. The marketing restrictions would cover all forms of advertising, from television and social media to product placement in movies and in-school promotions. The bill addresses growing childhood obesity rates, particularly among Black and Hispanic children, and notes that companies currently spend about $1.8 billion annually marketing unhealthy foods to children. Any revenue gained from the increased tax deductions would be automatically transferred to the Fresh Fruit and Vegetable Program in schools. The changes would take effect 24 months after the bill passes, with federal agencies given 18 months to develop regulations defining what qualifies as unhealthy food and child-directed marketing.

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