Title II: Credit for Employer Expenses for Providing Appropriate Environment on Business Premises for Employed Mothers to Breastfeed or Express Milk for Their Children - Amends the Internal Revenue Code (IRC) to allow a limited credit to employers for expenses incurred in enabling employed nursing mothers to breastfeed.
Title III: Safe and Effective Breast Pumps - Safe and Effective Breast Pumps Act - Directs the Secretary of Health and Human Services: (1) to put into effect a performance standard for breast pumps irrespective of the class to which the breast pumps have been classified under the Federal Food, Drug, and Cosmetic Act; and (2) to issue a compliance policy guide which will assure that women who want to breastfeed a child are given full and complete information respecting breast pumps.
Title IV: Definition of Medical Care in Internal Revenue Code Expanded to Include Breastfeeding Equipment and Services - Expands the IRC definition of medical care to include qualified breastfeeding equipment and services.