contributors to childhood obesity. (8) Nearly three-quarters of the foods advertised on television shows intended for children are for sweets and convenience or fast foods. 3. Denial of deduction for marketing directed at children to promote food of poor nutritional quality (a) In General Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 280I. Denial of deduction for marketing directed at children for food of poor nutritional quality or brands primarily associated with food of poor nutritional quality (a) In General No deduction shall be allowed under this chapter with respect to— (1) any marketing directed at children for food of poor nutritional quality or brands primarily associated with food of poor nutritional quality, and (2) any of the following which are incurred or provided primarily for purposes described in paragraph (1): (A) Travel expenses (including meals and lodging). (B) Goods or services of a type generally considered to constitute entertainment, amusement, or recreation or the use of a facility in connection with providing such goods and services. (C) Gifts. (D) Other promotion expenses. (b) Definitions In this section: (1) Brand The term brand means a corporate or product name, a business image, or a mark, regardless of whether it may legally qualify as a trademark, used by a seller or manufacturer to identify goods or services and to distinguish them from the goods of a competitor. (2) Child The term child means an individual who is age 14 or under. (3) Directed at The term directed at includes the use of measured media if the audience for such media will consist of 25 percent or more of children. (c) Marketing For purposes of this section, the term marketing means all advertising and promotional techniques, including— (1) advertising (including product placement) on television and radio, in print media, in social media, mobile media and apps, and on the Internet (including third-party and company-sponsored