Sugar-Sweetened Beverage Tax Bill Introduced in Congress

On July 30, 2014, Congresswoman Rosa L. DeLauro of Connecticut introduced  the "Sugar-Sweetened Beverages Tax Act of 2014" or the "SWEET Act"  (H.R. 5279) in the U.S. House of Representatives.  If enacted, this bill will impose a federal excise tax on sugar-sweetened beverages and will dedicate the revenues from the tax to the prevention, treatment, and research of diet-related health conditions, including obesity, diabetes, and tooth decay,  in priority populations, "and for other purposes."  It will impose a tax of 1 percent per teaspoon (4.2 grams) of caloric sweetener (ex., sugar and high fructose corn syrup).  Exceptions to this tax include beverages with primary ingredients of milk, soy, or rice; fruit or vegetable juice; infant formula; and certain beverages that provide nutritional therapy, provide nutrition used due to a medical condition, or serve as an oral electrolyte solution for infants and children to prevent dehydration due to illness; and alcohol products that are already subject to tax.Also see Mark Bittman's July 30, 2014 New York Times op-ed , Introducing the National Soda Tax, on this bill.  Thanks to Mr. Bittman for providing the text to this bill. Want to further discuss these issues?  Contact me at 954-944-3929 or nrumbak@rumbaklaw.com.*This document contains legal information, but does not contain legal advice.