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HR 2831 113th Congress House

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.

Introduced: December 16, 2013 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Child healthFood industry and servicesIncome tax deductionsMarketing and advertisingNutrition and diet
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jul 25, 2013
Referred to the House Committee on Ways and Means.
Jul 25, 2013
Introduced in House
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 Latest action July 25, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2831: 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.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-2831/
MLA
"H.R. 2831: 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.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-2831/.
Bluebook (legal)
H.R. 2831, 113th Cong. (2026), https://openamerica.io/bill/113-HR-2831/.
Markdown link
[H.R. 2831: 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.](https://openamerica.io/bill/113-HR-2831/)
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