Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for any business expenses: (1) for advertising or marketing primarily directed at children (defined as individuals under the age of 14) to promote the consumption by such children of food of poor nutritional quality or of a brand primarily associated with food of poor nutritional quality that is primarily directed at children; and (2) for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses.
Directs the Secretary of the Treasury to enter into a contract with the Institute of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food.
Authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.