S AMDT 1244

S 1244 IS

To amend the Civil Rights Act of 1964 to protect breastfeeding by new mothers, to provide for a performance standard for breast pumps, and to provide tax incentives to encourage breastfeeding.

June 11, 2009

Mr. MERKLEY introduced the following bill; which was read twice and referred to the Committee on Finance

To amend the Civil Rights Act of 1964 to protect breastfeeding by new mothers, to provide for a performance standard for breast pumps, and to provide tax incentives to encourage breastfeeding.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title- This Act may be cited as the ‘Breastfeeding Promotion Act of 2009’.

(b) Table of Contents- The table of contents for this Act is as follows:

Sec. 1. Short title; table of contents.

TITLE I--AMENDMENTS TO THE CIVIL RIGHTS ACT OF 1964

Sec. 101. Findings; purposes.

Sec. 102. Amendments to title VII of the Civil Rights Act of 1964.

TITLE II--CREDIT FOR EMPLOYER EXPENSES FOR PROVIDING APPROPRIATE ENVIRONMENT ON BUSINESS PREMISES FOR EMPLOYED MOTHERS TO BREASTFEED OR EXPRESS MILK FOR THEIR CHILDREN

Sec. 201. Allowance of credit for employer expenses for providing appropriate environment on business premises for employed mothers to breastfeed or express milk for their children.

TITLE III--SAFE AND EFFECTIVE BREAST PUMPS

Sec. 301. Short title.

Sec. 302. Breast pumps.

TITLE IV--DEFINITION OF MEDICAL CARE IN INTERNAL REVENUE CODE EXPANDED TO INCLUDE BREASTFEEDING EQUIPMENT AND SERVICES

Sec. 401. Definition of medical care expanded to include breastfeeding equipment and services.

TITLE V--PRIVACY FOR BREASTFEEDING MOTHERS

Sec. 501. Privacy for breastfeeding mothers.

TITLE I--AMENDMENTS TO THE CIVIL RIGHTS ACT OF 1964

SEC. 101. FINDINGS; PURPOSES.

(a) Findings- Congress finds the following:

(1) Women with infants and toddlers are a rapidly growing segment of the labor force today.

(2) Statistical surveys of families show that over 50 percent of mothers with children less than 1 year of age are in the labor force.

(3) The American Academy of Pediatrics recommends that mothers breastfeed exclusively for 6 months and continue breastfeeding for at least the first year of a child’s life, and that arrangements be made to allow a mother’s expressing of milk if mother and child must separate.

(4) Research studies show that children who are not breastfeed have higher rates of mortality, meningitis, some types of cancers, asthma and other respiratory illnesses, bacterial and viral infections, diarrhoeal diseases, ear infections, allergies, and obesity.

(5) Research studies have also shown that breastmilk and breastfeeding have protective effects against the development of a number of chronic diseases, including juvenile diabetes, lymphomas, Crohn’s disease, celiac disease, some chronic liver diseases, and ulcerative colitis.

(6) Maternal benefits of breastfeeding include a reduced risk for postpartum hemorrhage and decreased risk for developing osteoporosis, ovarian cancer, and premenopausal breast cancer.

(7) The health benefits to children from breastfeeding translate into a threefold decrease in parental absenteeism due to infant illness.

(8) Congress intended to include breastfeeding and expressing breast milk as protected conduct under the amendment made to title VII of the Civil Rights Act of 1964 by the Act entitled ‘An Act to amend title VII of the Civil Rights Act of 1964 to prohibit sex discrimination on the basis of pregnancy’, approved October 31, 1978 (commonly known as the ‘Pregnancy Discrimination Act’).

(9) Although title VII of the Civil Rights Act of 1964, as so amended, applies with respect to ‘pregnancy, childbirth, or related medical conditions’, a few courts have failed to reach the conclusion that breastfeeding and expressing breast milk in the workplace are covered by such title.

(b) Purposes- The purposes of this title are--

(1) to promote the health and well-being of infants whose mothers return to the workplace after childbirth; and

(2) to clarify that breastfeeding and expressing breast milk in the workplace are protected conduct under the amendment made by the Act commonly known as the ‘Pregnancy Discrimination Act’ to title VII of the Civil Rights Act of 1964.

SEC. 102. AMENDMENTS TO TITLE VII OF THE CIVIL RIGHTS ACT OF 1964.

Section 701(k) of the Civil Rights Act of 1964 (42 U.S.C. 2000e(k)) is amended--

(1) by inserting ‘(including lactation)’ after ‘childbirth’; and

(2) by adding at the end the following: ‘For purposes of this subsection, the term ‘lactation’ means a condition that may result in the feeding of a child directly from the breast or the expressing of milk from the breast.’.

TITLE II--CREDIT FOR EMPLOYER EXPENSES FOR PROVIDING APPROPRIATE ENVIRONMENT ON BUSINESS PREMISES FOR EMPLOYED MOTHERS TO BREASTFEED OR EXPRESS MILK FOR THEIR CHILDREN

SEC. 201. ALLOWANCE OF CREDIT FOR EMPLOYER EXPENSES FOR PROVIDING APPROPRIATE ENVIRONMENT ON BUSINESS PREMISES FOR EMPLOYED MOTHERS TO BREASTFEED OR EXPRESS MILK FOR THEIR CHILDREN.

(a) In General- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section:

‘SEC. 45R. CREDIT FOR EMPLOYER EXPENSES INCURRED TO FACILITATE EMPLOYED MOTHERS WHO BREASTFEED OR EXPRESS MILK FOR THEIR CHILDREN.

‘(a) In General- For purposes of section 38, the breastfeeding promotion and support credit determined under this section for the taxable year is an amount equal to 50 percent of the qualified breastfeeding promotion and support expenditures of the taxpayer for such taxable year.

‘(b) Dollar Limitation- The credit allowable under subsection (a) for any taxable year shall not exceed $10,000.

‘(c) Qualified Breastfeeding Promotion and Support Expenditure- For purposes of this section--

‘(1) IN GENERAL- The term ‘qualified breastfeeding promotion and support expenditure’ means any amount paid or incurred in connection with a trade or business of the taxpayer--

‘(A) for breast pumps and other equipment specially designed to assist mothers who are employees of the taxpayer to breastfeed or express milk for their children but only if such pumps and equipment meet such standards (if any) prescribed by the Secretary of Health and Human Services, and

‘(B) for consultation services to the taxpayer or employees of the taxpayer relating to breastfeeding.

‘(2) COSTS OF OTHER EXCLUSIVE USE PROPERTY INCLUDED- Such term includes any amount paid or incurred for the acquisition or lease of tangible personal property (not described in paragraph (1)(A)) which is exclusively used by mothers who are employees of the taxpayer to breastfeed or express milk for their children unless such property is located in any residence of the taxpayer or any employee of the taxpayer.

‘(d) Recapture of Credit-

‘(1) IN GENERAL- If, during any taxable year, any property for which a credit was allowed under this section is disposed of or otherwise ceases to be used by the taxpayer as required by this section, then the tax of the taxpayer under this chapter for such taxable year shall be increased by an amount equal to the recapture percentage of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under this section with respect to such property. The preceding sentence shall not apply to property leased to the taxpayer.

‘(2) RECAPTURE PERCENTAGE- For purposes of this subsection, the recapture percentage shall be determined in accordance with the following table:

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