To amend the Internal Revenue Code of 1986 to impose an excise tax on sugar-sweetened beverages, to dedicate the revenues from such tax to the prevention, treatment, and research of diet-related health conditions in priority populations, and for other purposes.
USA115th CongressHR-7341| House
| Updated: 12/19/2018
Rosa L. DeLauro
Democratic Representative
Connecticut
Ways and Means Committee, Energy and Commerce Committee
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
Sugar-Sweetened Beverages Tax Act of 2018 or the SWEET Act This bill amends the Internal Revenue Code to impose an excise tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. The tax rate is 1 cent per 4.2 grams of caloric sweetener contained in such product. This bill transfers revenues from the tax to the Prevention and Public Health Fund for the sole purpose of funding programs and research to reduce the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions in priority populations.
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Timeline
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Taxation
Digestive and metabolic diseasesFood industry and servicesGovernment trust fundsHealth programs administration and fundingHealth promotion and preventive careInflation and pricesNutrition and dietResearch administration and fundingSales and excise taxes
To amend the Internal Revenue Code of 1986 to impose an excise tax on sugar-sweetened beverages, to dedicate the revenues from such tax to the prevention, treatment, and research of diet-related health conditions in priority populations, and for other purposes.
USA115th CongressHR-7341| House
| Updated: 12/19/2018
Sugar-Sweetened Beverages Tax Act of 2018 or the SWEET Act This bill amends the Internal Revenue Code to impose an excise tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. The tax rate is 1 cent per 4.2 grams of caloric sweetener contained in such product. This bill transfers revenues from the tax to the Prevention and Public Health Fund for the sole purpose of funding programs and research to reduce the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions in priority populations.
View Full TextSuggested Questions
Get AI-generated questions to help you understand this bill better
Timeline
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Rosa L. DeLauro
Democratic Representative
Connecticut
Ways and Means Committee, Energy and Commerce Committee
Taxation
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
Digestive and metabolic diseasesFood industry and servicesGovernment trust fundsHealth programs administration and fundingHealth promotion and preventive careInflation and pricesNutrition and dietResearch administration and fundingSales and excise taxes