arrow_back Back to App

Tax Changes: Ending Deductions for Unhealthy Food Marketing to Children.

This Act aims to combat childhood obesity by eliminating tax deductions for companies that market food of poor nutritional quality directly to children aged 14 and under. The revenue generated from denying these deductions will be redirected to significantly increase funding for the Fresh Fruit and Vegetable Program in schools. This change is intended to reduce children's exposure to unhealthy food advertising and boost access to nutritious options in educational settings.
Key points
Companies lose the ability to deduct advertising costs for products deemed "food of poor nutritional quality" if the marketing targets children (age 14 or under).
The revenue collected from these denied tax deductions will be used to fund the Fresh Fruit and Vegetable Program, supporting healthy eating in schools.
The law defines "directed at children" as media where 25% or more of the audience consists of children.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_10548
Sponsor: Rep. DeLauro, Rosa L. [D-CT-3]
Process start date: 2024-12-20
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Stop Subsidizing Childhood Obesity Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_10548.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-12-20.

What are the main provisions?

Key points include:

  • Companies lose the ability to deduct advertising costs for products deemed "food of poor nutritional quality" if the marketing targets children (age 14 or under).
  • The revenue collected from these denied tax deductions will be used to fund the Fresh Fruit and Vegetable Program, supporting healthy eating in schools.
  • The law defines "directed at children" as media where 25% or more of the audience consists of children.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. DeLauro, Rosa L. [D-CT-3].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Health Education