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 of poor nutritional quality.
This bill would deny tax deductions for advertising and marketing of unhealthy foods directed at children, aiming to reduce childhood obesity. The legislation applies to any marketing primarily targeting children age 14 or younger that promotes food with poor nutritional quality, including television and radio ads, social media campaigns, product placement, celebrity endorsements, in-school advertising, and branded merchandise. The bill encompasses a broad range of related business expenses that cannot be deducted if their primary purpose is marketing unhealthy food to children, such as entertainment costs, gifts, and promotional expenses. The law would take effect 24 months after passage, and companies must comply starting with tax years after that deadline. Additionally, any revenue gained from denying these deductions would be automatically transferred annually to the Fresh Fruit and Vegetable Program in schools, with the Treasury Department required to develop regulations within 18 months and contract with the National Academy of Medicine to define what qualifies as poor nutritional quality food.
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