Stop Subsidizing Childhood Obesity Act

Stop Subsidizing Childhood Obesity Act This bill amends the Internal Revenue Code to deny a tax deduction for 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. The bill also denies a deduction for related expenses, including: 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.