Stop Subsidizing Childhood Obesity Act

This bill denies tax deductions for food companies that market unhealthy foods primarily to children under 14. It targets advertising across TV, digital media, schools, and product packaging for foods high in sugar, sodium, or unhealthy fats - specifically excluding marketing where less than 25% of the audience is children. Revenue generated from this tax change would fund the federal school fruit and vegetable program, with annual transfers equal to the prior year's tax revenue increase. The bill aims to reduce childhood obesity by curbing marketing of poor-nutrition foods to children, based on findings that such marketing disproportionately affects Black and Hispanic youth.