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HR 4535 97th Congress House Taxation Business and commerce Child health Children and youth Food and Food Industry Foreign Trade and Investments Health Income tax Infant formulas International corporations Nutrition policy Tax credits Tax deductions Trade agreements Treaties

A bill to amend the Internal Revenue Code of 1954 to deny any deduction or credit to any manufacturer of any breast milk substitute for any activity which is not consistent with the International…

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A bill to amend the Internal Revenue Code of 1954 to deny any deduction or credit to any manufacturer of any breast milk substitute for any activity which is not consistent with the International Code of Marketing of Breast milk Substitutes.

Introduced: September 21, 1981 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Sep 21, 1981
Referred to House Committee on Ways and Means.
Sep 21, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow any income tax deductions for activities of manufacturers of breastmilk substitutes which are inconsistent with the International Code of Marketing Breastmilk Substitutes as adopted by the World Health Organization. Reduces the amount of the foreign tax credit of manufacturers who violate such Code.

What's happening now September 21, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Wyden, Ron
Oregon · Mar 18, 1982
 D
Markey, Edward J.
Massachusetts · Feb 25, 1982
 D
Schumer, Charles E.
New York · Feb 25, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4535: A bill to amend the Internal Revenue Code of 1954 to deny any deduction or credit to any manufacturer of any breast milk substitute for any activity which is not consistent with the International Code of Marketing of Breast milk Substitutes.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-4535/
MLA
"H.R. 4535: A bill to amend the Internal Revenue Code of 1954 to deny any deduction or credit to any manufacturer of any breast milk substitute for any activity which is not consistent with the International Code of Marketing of Breast milk Substitutes.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-4535/.
Bluebook (legal)
H.R. 4535, 97th Cong. (2026), https://openamerica.io/bill/97-HR-4535/.
Markdown link
[H.R. 4535: A bill to amend the Internal Revenue Code of 1954 to deny any deduction or credit to any manufacturer of any breast milk substitute for any activity which is not consistent with the International Code of Marketing of Breast milk Substitutes.](https://openamerica.io/bill/97-HR-4535/)
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