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HR 4310 111th Congress House Taxation Child health Food industry and services Income tax deductions Marketing and advertising Nutrition and diet

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…

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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.

Introduced: December 15, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 15, 2009
Referred to the House Committee on Ways and Means.
Dec 15, 2009
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now December 15, 2009

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 5
D
Sánchez, Linda T.
California · Sep 29, 2010
 D
Moore, Gwen
Wisconsin · May 20, 2010
 D
Waters, Maxine
California · May 20, 2010
 D
Kaptur, Marcy
Ohio · Mar 4, 2010
 D
Davis, Danny K.
Illinois · Dec 15, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4310: 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.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4310/
MLA
"H.R. 4310: 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.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4310/.
Bluebook (legal)
H.R. 4310, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4310/.
Markdown link
[H.R. 4310: 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.](https://openamerica.io/bill/111-HR-4310/)
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