Stop Subsidizing Childhood Obesity Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 10548.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. DeLAURO, as printed in the Congressional Record (Vol. 170, No. 190, December 20, 2024, Page H7415):
  Article I of the United States Constitution and its subsequent amendments, and further clarified and interpreted by the Supreme Court of the United States. The single subject of this legislation is: This legislation would amend the Internal Revenue Code of 1986 to protect children's health by denying any deduction for advertising and marketing directed at children to promote the consumption of food of poor nutritional quality.
  Source: Congress.gov, Congressional Record December 20, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  430 characters

  Congress.gov bill record

  H.R. 10548, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/10548

  Record last updated by Congress.gov

  August 18, 2025

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  3258854517592f784388100287fa30bcdb0c69818101b8e4a54ad1e2b112f5d6

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of August 18, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 10548, last updated August 18, 2025. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.