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HR 5232 114th Congress House

Stop Subsidizing Childhood Obesity Act

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 … Show full official titleShow less

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.

Introduced: September 19, 2016 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Business expensesChild healthElementary and secondary educationFood assistance and relief
More subjectsShow fewer subjects
Food industry and servicesFruit and vegetablesGovernment studies and investigationsIncome tax deductionsMarketing and advertisingNutrition and diet
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 19, 2016
Referred to the Subcommittee on Early Childhood, Elementary, and Secondary Education.
May 13, 2016
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
May 13, 2016
Introduced in House
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 Latest action September 19, 2016

Referred to the Subcommittee on Early Childhood, Elementary, and Secondary Education.

 Plain-English summary Congressional Research Service

Stop Subsidizing Childhood Obesity Act

This 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.

The 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.

The bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.

 Related & companion bills 1
  • S 2936 Related bill Stop Subsidizing Childhood Obesity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 5
All 5 Democratic 5
D
Lofgren, Zoe
California · Nov 14, 2016
 D
Wasserman Schultz, Debbie
Florida · Sep 26, 2016
 D
Norton, Eleanor Holmes
District of Columbia · Sep 19, 2016
 D
Pingree, Chellie
Maine · Sep 19, 2016
 D
Chu, Judy
California · Jul 7, 2016
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5232: Stop Subsidizing Childhood Obesity Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5232/
MLA
"H.R. 5232: Stop Subsidizing Childhood Obesity Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5232/.
Bluebook (legal)
H.R. 5232, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5232/.
Markdown link
[H.R. 5232: Stop Subsidizing Childhood Obesity Act](https://openamerica.io/bill/114-HR-5232/)
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