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This bill would deny tax deductions for advertising or marketing directed at children age 14 or under for food of poor nutritional quality or a brand that’s mainly associated with food of poor nutritional quality.

The Treasury Dept. would be required to enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands primarily associated with such food.

Annual funding for the Fresh Fruit and Vegetable Program under the National School Lunch Act would be authorized by this bill to be transferred from the Treasury.

","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 of poor nutritional quality.","short_title":"Stop Subsidizing Childhood Obesity Act","popular_title":null,"short_summary":"Stop Subsidizing Childhood Obesity Act\n\nThis bill amends the Internal Revenue Code to deny a tax deduction for: (1) advertising or marketing directed at children (age 14 or under) for food of poor nutritional quality or a brand primarily associated with food of poor nutritional quality; and (2) for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses.\n\nThe Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food.\n\nThe bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.","summarized":true,"cost":null,"cost_commentary":"A CBO cost estimate is unavailable.","impact":"Businesses advertising unhealthy foods to kids under age 14; the National Academy of Medicine; and the Treasury Dept.","argument_for":"Companies that sell unhealthy food and spend large amounts of money advertising that food to young children shouldn’t be able to write off those marketing expenses on their taxes. The National Academy of Medicine is qualified to determine what brands should be punished.","argument_against":"This bill would allow unelected government officials to decide what companies’ foods are of poor nutritional quality and punish them by taking away marketing tax deductions available to all other businesses. 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Believer in the power of an informed populace using smart tools at the right time. @Countable founder.","twitter_id":"bartolah","facebook_id":"bartmyers","youtube_id":null,"google_plus_id":"","website":"","slug":"bart","issue_count":59,"is_following":null,"influence_score":76125,"influence_level":40,"follower_count":1997,"following_count":948,"position_count":55,"id":"0emQpZxM","partner_id":null}],"bill_position":{"flagged":false,"id":"f8101d2a-356f-4c33-8a4f-3c020130c36f","argument_for":"\"Junk\", its in the title. We do not need to be promoting or providing incentives to those wishing to push that on our kids.","argument_against":null,"show_argument_for":true,"show_argument_against":false,"upvote_count":1,"upvotes_for_count":1,"upvotes_against_count":null,"has_upvoted":false,"endorsement_count":1,"links":{"self":"https://www.causes.com/positions/f8101d2a-356f-4c33-8a4f-3c020130c36f"},"body":"\"Junk\", its in the title. 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Do Tax Deductions for Advertising Junk Food to Kids Need to be Eliminated?