60 days after the date of the enactment of this section, the Secretary of Treasury shall enter into a contract with the National Academy of Medicine to develop procedures for the evaluation and identification of— (A) food of poor nutritional quality, and (B) brands that are primarily associated with food of poor nutritional quality. (2) Report Not later than 12 months after the date of the enactment of this section, the National Academy of Medicine shall submit to the Secretary a report that establishes the proposed procedures described in paragraph (1). (c) Clerical Amendment The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Denial of deduction for marketing directed at children to promote food of poor nutritional quality. . (d) Effective Date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning 24 months after the date of the enactment of this Act. 4. Additional funding for the fresh fruit and vegetable program In addition to any other amounts made available to carry out the Fresh Fruit and Vegetable Program under section 19 of the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1769a ), the Secretary of the Treasury (or the Secretary’s delegate) shall, on an annual basis, transfer to such program, from amounts in the general fund of the Treasury of the United States, an amount determined by the Secretary of the Treasury (or the Secretary’s delegate) to be equal to the increase in revenue for the preceding 12-month period by reason of the amendments made by section 3 of this Act.