H.R. 4310 · 111th Congress
To amend the Internal Revenue Code of 1986 to protect children's health by denying any deduction for…
Full title
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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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
28 cosponsors · 28 D
4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Dec 15, 2009
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Latest action (Dec 15, 2009): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Dec 15, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.