,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gcda  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #ai1 #bjah   
,ms4 ,de,lauro introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to impose an      
excise tax on sug>-sweet5$ bev]ages1 to 
d$icate ! rev5ues f su* tax to !        
prev5tion1 treatm5t1 & rese>* (         
diet-relat$ heal? conditions 9 priority 
populations1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,sug>-,sweet5$ ,bev]ages ,tax ,act (    
#bjah or z ! ,,sweet ,act4  #b4 ,f9d+s &
 purposes  7a7 ,f9d+s ,! ,congress f9ds 
t3  7#a7 ,! preval5ce ( obesity 9 !     
,unit$ ,/ates has increas$ dramatically 
ov] ! pa/ #cj ye>s4 ,f ! #aifjs to !    
late #aigjs1 ! preval5ce 0 relatively   

con/ant1 ) ab\t #ae p]c5t ( ! population
 classifi$ z obese4 ,aft] ! #aigjs1 ^!  
rates began to climb4 ,accord+ to !     
,c5t]s = ,disease ,control & ,prev5tion1
 by #bjab m ?an "o-?ird 7#cd4i p]c5t7 ( 
adults & #ag p]c5t ( y\? 9 ! ,unit$     
,/ates 7 obese4 ,al?\gh no gr\p has     
escap$ ! epidemic1 l[ income p &        
communities ( color are                 
disproportionately affect$4 ,9 #bjab1   
ne>ly half 7#dg4h p]c5t7 (              
,african-,am]ican adults 7 obese & #db4e
 p]c5t ( ,hispanic adults 7 obese4  7#b7
 ,! p]c5tage ( *ildr5 :o are ov]weight  
has also increas$ dramatically 9 rec5t  
decades4 ,aft] be+ relatively con/ant f 
! #aifjs to ! #aigjs1 ! preval5ce (     
ov]weight *ildr5 has m ?an tripl$ among 
*ildr5 betwe5 #f & #aa ye>s ( age &     
ne>ly quadrupl$ among ^? betwe5 #ab &   
#ai ye>s ( age4 ,despite significant    
public & private inve/m5t1 *ildhood     
obesity rates rema9 high4 ,ov]all1      
obesity among our ,nation's "y p1 ag$   
#b-ai ye>s1 has n *ang$ significantly   

s9ce #bjjd & rema9s at ab\t #ag         
p]c5t--equal+ #ab4e million *ildr5 &    
adolesc5ts4  7#c7 ,!re are significant  
racial & age disp>ities 9 obesity       
preval5ce among *ildr5 & adolesc5ts4 ,9 
#bjaa-bjab1 obesity preval5ce 0 high]   
among ,hispanics 7#bb4d p]c5t7 &        
non-,hispanic ,black y\? 7#bj4b p]c5t7  
?an non-,hispanic ,:ite y\? 7#ad4a      
p]c5t74 ,! preval5ce ( obesity 0 l[] 9  
non-,hispanic ,asian y\? 7#h4f p]c5t7   
?an 9 y\? :o 7 non-,hispanic ,:ite1     
non-,hispanic ,black1 or ,hispanic4     
7#d7 ,ov]weight & obesity are           
responsible = an e/imat$ #aij billion 9 
heal? c>e co/s nationally1 or           
approximately #e to #aj p]c5t ( all     
m$ical sp5d+--) ov] #bj p]c5t ( ^! co/s 
paid publicly ?r\gh ! ,m$ic>e & ,m$icaid
 programs4 ,! m$ical co/s = p :o are    
obese are dramatically high] 7#b1gda p] 
ye>7 ?an ^? ( normal weight4  7#e7 ,!   
obesity epidemic is ( p>ticul> conc]n   
because obesity increases ! risk (      
diabetes1 he>t disease1 c]ta9 types (   

canc]1 ar?ritis1 a/hma1 & brea?+        
problems4 ,dep5d+ on _! level ( obesity1
 f #fj p]c5t to ov] #hj p]c5t ( obese   
adults h type #b diabetes1 high blood   
*ole/]ol1 high blood pressure1 or o!r   
relat$ conditions4 ,accord+ to ! ,,cdc1 
ne>ly #fj p]c5t ( ov]weight *ildr5 h at 
lea/ "o risk factor = he>t disease4     
7#f7 ,ov]weight & obesity increase !    
risk = sev]al types ( common canc]s1    
includ+ po/m5opausal brea/1 colorectal1 
endometrial1 kidney1 pancreatic1        
esophageal1 & gall bladd] canc]4 ,up to 
"o 9 f\r ( all canc] cases & "o 9 ?ree  
canc] dea?s are due to poor nutrition1  
physical inactivity1 & ov]weight &      
obesity4  7#g7 ,!re is ov]:elm+ evid5ce 
( ! l9k betwe5 ! consumption (          
sug>-sweet5$ bev]ages1 su* z non-diet   
s(t dr9ks1 en]gy dr9ks1 sweet teas1 &   
sports dr9ks1 & obesity & diabetes4     
,adults :o dr9k "o sug>-sweet5$ bev]age 
or m p] day are #bg p]c5t m likely to be
 ov]weight or obese1 reg>dless ( income 
or e?nicity4 ,aft] six mon?s1 daily     

consumption ( "o lit] ( sug>-sweet5$    
bev]ages increases fat deposits 9 ! liv]
 by #aej p]c5t1 :i* directly contributes
 to bo? diabetes & he>t disease4  7#h7  
,accord+ to nutrition exp]ts1           
sug>-sweet5$ bev]ages1 su* z s(t dr9ks1 
en]gy dr9ks1 sweet teas1 & sport dr9ks1 
(f] little or no nutritional value1 b   
massive quantities ( add$ sug>s4 ,a     
#bj-ounce bottle ( soda conta9s ab\t #af
 teaspoons ( sug>s4 ,yet1 ! ,am]ican    
,he>t ,association recomm5ds t ,am]icans
 consume no m ?an six to n9e teaspoons (
 sug> p] day4  7#i7 ,! #bjaj ,diet>y    
,guidel9es /at$ t almo/ "o-half ( ! add$
 sug>s ,am]icans consume come f         
sug>-sweet5$ bev]ages1 ) ! av]age       
,am]ican dr9k+ ne>ly #de gallons (      
sug>-sweet5$ bev]ages a ye>1 ! equival5t
 ( #ci p\nds ( extra sug> e ye>4  7#aj7 
,?\gh sug>-sweet5$ bev]age consumption  
is decl9+ mode/ly z p le>n ab\t _!      
h>mful heal? effects1 ,am]icans are /ill
 consum+ twice z mu* ( ^! products z !y 
did 9 ! #aigjs4 ,five p]c5t ( ,am]icans 

consume at lea/ #efg kcal f sug> dr9ks  
on any giv5 day--equal to m ?an f\r     
#ab-ounce cans ( s(t dr9k4 ,accord+ to !
 ,national ,c5t] = ,heal? ,/ati/ics1    
"o-?ird ( calories f add$ sug>s 7#cc    
p]c5t7 consum$ 9 ! ,unit$ ,/ates 7 f    
bev]ages4 ,9 *ildr5 & adolesc5ts1 #dj   
p]c5t ( ! calories f add$ sug>s came f  
bev]ages4 ,*ildr5 & adolesc5ts consume  
#aj to #ae p]c5t ( _! total daily       
caloric intake f sug>-sweet5$ bev]ages4 
7#aa7 ,9 a /udy ( m ?an #ej1jjj female  
nurses1 wom5 :o increas$ _! sug>-sweet5$
 bev]age consumption f no m ?an "o p]   
week to at lea/ "o p] day ga9$ an av]age
 ( #aj p\nds ov] f\r ye>s4 ,rese>* also 
%[s a significant l9k betwe5            
sug>-sweet5$ bev]age consumption &      
weight ga9 9 *ildr54 ,9 a r&omiz$       
d\ble-bl9d controll$ trial ( r\ghly #fdj
 *ildr51 ^? :o 7 giv5 "o #h-ounce s]v+ (
 a sug>-sweet5$ bev]age a day ga9$ m    
weight & body fat ov] #a ye>s ?an ^? :o 
got "o #h-ounce s]v+ ( a sug>-free      
bev]age4  7#ab7 ,sug>-sweet5$ bev]ages  

are a unique contributor to excess      
caloric consumption4 ,a l>ge body (     
rese>* %[s t calories f sug>-sweet5$    
bev]ages d n satisfy hung] ! way        
calories f solid food or fat or         
prote9-conta9+ bev]ages su* z ^? conta9+
 milk & plant-bas$ prote9s4 ,z a result1
 sug>-sweet5$ bev]ages t5d to add to !  
calories p consume r ?an replace        
calories f o!r foods & bev]ages4  7#ac7 
,ov]weight *ildr5 h a mu* great] *ance (
 be+ obese z adults1 ) all ! heal? risks
 t entails4  7#ad7 ,type #b diabetes1   
previ\sly only se5 among adults1 is n[  
increas+ among *ildr54 ,data %[ t almo/ 
a qu>t] ( te5s n[ h ei!r diabetes or    
pr$iabetes4 ,if ! curr5t tr5ds are n    
rev]s$1 x is pr$ict$ t "o 9 ?ree *ildr5 
& ne>ly "o-half ( ,lat9o &              
,african-,am]ican *ildr5 born 9 ! ye>   
#bjjj w develop type #b diabetes 9 _!   
lifetime4  7#ae7 ,p :o consume an av]age
 am\nt ( add$ sug> equival5t to "o      
#bj-ounce soda p] day are #cj p]c5t m   
likely to die f a he>t attack ov] #ae   

ye>s4 ,p :o consume ! add$ sug>         
equival5t ( at lea/ #b-c #bj-ounce sodas
 p] day are #b4ge times m likely to die 
f a he>t attack4  7#af7 ,too? decay     
7d5tal c>ies7 is ! s+le mo/ common      
*ronic *ildhood disease1 exp]i5c$ by m  
?an "o-f\r? ( ,unit$ ,/ates *ildr5 ag$  
#b-e ye>s & half ( ^? ag$ #ab-ae ye>s4  
,ab\t half ( all *ildr5 & two-?irds (   
adolesc5ts ag$ #ab-ai ye>s f l[]-income 
families h _h decay4 ,accord+ to !      
,am]ican ,academy ( ,p$iatric ,d5ti/ry1 
*ildr5 :o frequ5tly or excessively      
consume bev]ages high 9 sug> are at     
increas$ risk = d5tal c>ies4 ,untreat$  
d5tal c>ies c lead to pa91 infection1   
too? loss1 & 9 sev]e cases1 ev5 dea?4 ,x
 c sl[ normal gr[? & developm5t by      
re/rict+ nutritional intake4 ,*ildr5 :o 
are miss+ tee? may h *ew+ problems t    
limit _! food *oices & result 9         
nutritionally inadequate diets4  7b7    
,purposes ,x is ! int5t ( ! ,congress1  
by adopt+ ! ,sug>-,sweet5$ ,bev]ages    
,tax ,act 7also kn[n z ! ,,sweet ,act71 

to dim9i% ! human & economic co/s (     
diabetes1 obesity1 d5tal c>ies1 & o!r   
diet-relat$ heal? conditions4 ,?is ,act 
is int5d$ to disc\rage excessive        
consumption ( sug>-sweet5$ bev]ages by  
increas+ ! price ( ^! products & by     
creat+ a d$icat$ rev5ue s\rce = programs
 & rese>* design$ to r$uce ! human &    
economic co/s ( diabetes1 obesity1 d5tal
 c>ies1 & o!r diet-relat$ heal?         
conditions 9 priority populations4  #c4 
,excise tax on c]ta9 sug>-sweet5$       
bev]ages  7a7 ,9 g5]al ,sub*apt] ,d (   
*apt] #cb ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] "p ,i !   
foll[+ new "p3  ,,ii ,,sug>-,,sweet5$   
,,bev]ages  ,sec4 #daga4 ,imposition (  
tax4 ,sec4 #dagb4 ,def9itions4 ,sec4    
#dagc4 ,special rules4  #daga4          
,imposition ( tax  7a7 ,9 g5]al ,!re is 
h]eby impos$ a tax on ! sale or transf] 
( any specifi$ sug>-sweet5$ bev]age     
product by ! manufactur]1 produc]1 or   
import] !re(4  7b7 ,rate ( tax ,! rate (
 tax impos$ "u subsection 7a7 %all be   

equal to "o c5t p] #d4b grams ( caloric 
sweet5] conta9$ 9 su* specifi$          
sug>-sweet5$ bev]age product4  7c7      
,p]sons liable = tax ,! manufactur]1    
produc]1 or import] ref]r$ to 9         
subsection 7a7 %all be liable = ! tax   
impos$ by su* subsection4  #dagb4       
,def9itions  7a7 ,specifi$ sug>-,sweet5$
 bev]age product ,= purposes ( ?is "p-- 
7#a7 ,9 g5]al ,= purposes ( ?is "p1 !   
t]m #8specifi$ sug>-sweet5$ bev]age     
product' means--  7,a7 any liquid int5d$
 = human consumption :i* conta9s a      
caloric sweet5]1 &  7,b7 any liquid1 or 
solid mixture ( +r$i5ts1 :i*--  7i7     
conta9s a caloric sweet5]1 &  7ii7 is   
int5d$ = use z an +r$i5t 9 a liquid     
describ$ 9 subp>agraph 7,a74  7#b7      
,exceptions ,! foll[+ %all n be treat$ z
 liquids describ$ 9 p>agraph 7#a77;,a73 
7,a7 ,any liquid ! prim>y +r$i5ts ( :i* 
are milk or soy1 rice1 or simil>        
plant-bas$ milk sub/itute4  7,b7 ,any   
liquid compos$ entirely ( "o or m ( !   
foll[+3 7i7 ,! orig9al liquid result+ f 

! press+ ( fruit or vegetables4  7ii7 ,!
 liquid result+ f ! recon/itution (     
fruit or vegetable juice conc5trate4    
7iii7 ,! liquid result+ f ! re/oration (
 wat] to dehydrat$ fruit or vegetable   
juice4  7,c7 ,infant =mula4  7,d7 ,any  
liquid products manufactur$ = use z--   
7i7 an oral nutritional !rapy = p]sons  
:o _c absorb or metabolize diet>y       
nutri5ts f food or bev]ages1  7ii7 a    
s\rce ( necess>y nutrition us$ due to a 
m$ical condition1 or  7iii7 an oral     
electrolyte solution = infants & *ildr5 
=mulat$ to prev5t dehydration due to    
illness4  7,e7 ,any liquid ) respect to 
:i* tax is impos$ "u *apt] #ea 7relat+  
to di/ill$ spirits1 w9es1 & be]7 or "u  
section #gfeb by reason ( ! tax impos$  
"u *apt] #ea be+ impos$ on l articles ( 
dome/ic manufacture4  7b7 ,caloric      
sweet5] ,= purposes ( ?is "p1 ! t]m     
caloric sweet5] means monosac*>ides1    
disac*>ides1 & high-fructose corn syrup4
  #dagc4 ,special rules  7a7 ,sweet5]   
tax$ only once ,9 ! case ( any specifi$ 

sug>-sweet5$ bev]age product :i* is     
manufactur$ or produc$ by includ+ "o or 
m o!r specifi$ sug>-sweet5$ bev]age     
products1 no tax %all be impos$ "u ?is  
section on any caloric sweet5] conta9$ 9
 ! result+ specifi$ sug>-sweet5$ bev]age
 product if tax 0 previ\sly impos$ "u   
?is section on su* caloric sweet5] :5   
conta9$ 9 ! specifi$ sug>-sweet5$       
bev]age product s includ$4  7b7         
,inflation adju/m5t ,9 ! case ( any sale
 aft] ,decemb] #ca1 #bjae1 ! "o c5t     
am\nt 9 section #daga7;b7 %all be       
increas$ by an am\nt equal to--  7#a7   
su* am\nt1 multipli$ by  7#b7 !         
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su* sale
 occurs1 det]m9$ by sub/itut+ #8cal5d>  
ye> #bjad' = #8cal5d> ye> #aiib' 9      
subp>agraph 7,b7 !re(4  ,any increase   
det]m9$ "u ?is subsection %all be r\nd$ 
to ! ne>e/ multiple ( "o-t5? ( a c5t4  4
  7b7 ,con=m+ am5dm5ts  7#a7 ,section   
#dbba7;a7 is am5d$ by add+ at ! end !   
foll[+3 ,p>agraphs 7#a71 7#d71 7#e71 &  

7#f7 %all n apply to ! tax impos$ "u    
section #daga44  7#b7 ,! table ( p>ts = 
sub*apt] ,d ( *apt] #cb ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to "p
 ,i ! foll[+ new item3  ,"p ,,ii4       
,sug>-,sweet5$ ,bev]ages4 4  7c7        
,rev5ues ,us$ = ,prev5tion1 ,treatm5t1 &
 ,rese>* ( ,diet-,relat$ ,heal?         
,conditions 9 ,priority ,populations    
7#a7 ,transf] to prev5tion & public     
heal? fund ,!re are h]eby appropriat$ to
 ! ,prev5tion & ,public ,heal? ,fund    
creat$ "u section #djjb ( ! ,pati5t     
,protection & ,af=dable ,c>e ,act 79    
addition to any o!r am\nts appropriat$  
to su* ,fund7 am\nts equival5t to taxes 
receiv$ 9 ! ,treasury "u "p ,,ii (      
sub*apt] ,d ( *apt] #cb4 ,rules simil>  
to ! rules ( section #ifja ( ! ,int]nal 
,rev5ue ,code ( #aihf %all apply )      
respect to am\nts appropriat$ "u ?is    
p>agraph4  7#b7 ,re/riction on use (    
funds ,not)/&+ subsections 7c7 & 7d7 (  
section #djjb ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act1 am\nts appropriat$ 

to ! ,prev5tion & ,public ,heal? ,fund  
"u p>agraph 7#a7 may be transf]r$ to    
acc\nts 9 ! ,dep>tm5t ( ,heal? & ,human 
,s]vices only = ! purpose ( mak+        
exp5ditures = programs & rese>* design$ 
to r$uce ! human & economic co/s (      
diabetes1 obesity1 d5tal c>ies1 & o!r   
diet-relat$ heal? conditions 9 priority 
populations 7)9 ! mean+ ( section       
#ija7;c7 ( ! ,public ,heal? ,s]vice     
,act74  7d7 ,effective ,date  7#a7 ,9   
g5]al ,except z provid$ 9 p>agraph 7#b71
 ! am5dm5ts made by ?is section %all    
take effect on ! date ( ! enactm5t ( ?is
 ,act4  7#b7 ,excise tax ,! am5dm5ts    
made by subsections 7a7 & 7b7 %all apply
 to sales aft] ! date ( ! enactm5t ( ?is
 ,act4