H.R. 2831 · 113th Congress
To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to…
Full title
To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
26 cosponsors · 26 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 any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses.
What it does: CRS summary · Introduced in House · Jul 25, 2013
Amends the Internal Revenue Code to deny a tax deduction for any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses. Defines "food of poor nutritional quality" to mean food and beverages that are 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 be inconsistent with the most recent government dietary guidelines.
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 deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality.
Latest action (Jul 25, 2013): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 25, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.