,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bggb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bb1 #bjba,ms4 
,de,lauro introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means1 & 9 addition to ! ,committee on 
,education & ,labor1 = 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>y dr9ks1 to d$icate ! 
rev5ues f su* tax to ! prev5tion1       
treatm5t1 & rese>* ( diet-relat$ heal?  
conditions 9 disproportionately impact$ 
populations1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,sug>y ,dr9ks ,tax ,act ( #bjba 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/ #dj 
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 well ov] "o-?ird 
( adults--#db4d p]c5t 7#bjag-ah7--;&    
#ah4e p]c5t 7#bjae-bjaf7 ( y\? 9 !      
,unit$ ,/ates 7 obese4 ,al?\gh no gr\p  
has escap$ ! epidemic1 l[-income p &    
communities ( color are                 
disproportionately affect$4 ,ne>ly half 
7#di4f p]c5t7 ( ,african-,am]ican adults
 7 obese & #dd4h p]c5t ( ,hispanic      
adults 7 obese 9 #bjag-bjah4  7#b7 ,!   
p]c5tage ( *ildr5 :o are ov]weight has  
also increas$ 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 among "y p ag$ #b-ai rema9
 high affect+ ab\t #ac4g million *ildr54
  7#c7 ,!re are significant racial & age

 disp>ities 9 obesity preval5ce among   
*ildr5 & adolesc5ts4 ,9 #bjae-bjaf1     
obesity preval5ce 0 high] among         
,hispanics 7#be4h p]c5t7 & non-,hispanic
 ,black y\? 7#bb4j p]c5t7 ?an           
non-,hispanic ,:ite y\? 7#ad4a p]c5t74  
,! preval5ce ( obesity 0 l[] 9          
non-,hispanic ,asian y\? 7#aa4j 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 five to t5 p]c5t ( all    
m$ical sp5d+--) m ?an #bj p]c5t ( ^!    
co/s paid publicly ?r\gh ! ,m$ic>e &    
,m$icaid programs4 ,! m$ical co/s = p ) 
obesity are dramatically high] ?an ^?   
)\t obesity4  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 m ?an   
#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>y    
dr9ks1 su* z non-diet s(t dr9ks1 en]gy  
dr9ks1 sweet teas1 & sports dr9ks1 &    
obesity & diabetes4 ,sug>y dr9ks are !  
only food or bev]age %[n to increase !  
risk ( ov]weight & obesity4 ,adults :o  
dr9k "o sug>y dr9k 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>y dr9ks increases fat deposits 9 ! 

liv] by #aej p]c5t1 :i* directly        
contributes to bo? diabetes & he>t      
disease4 ,ov] #aj ye>s1 ab\t two million
 type #b diabetes cases 9 ! ,unit$      
,/ates are attributable to consumption (
 sug>y dr9ks4  7#h7 ,accord+ to         
nutrition exp]ts1 sug>y dr9ks1 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] day f all
 food & bev]age s\rces4  7#i7 ,! #bjbj  
,diet>y ,guidel9es /ates t sug>y dr9ks  
are ! top s\rce ( add$ sug>s 9 !        
,am]ican diet4 ,= adults1 sug>y dr9ks   
7e4g41 soda1 sports dr9ks1 en]gy dr9ks1 
fruit dr9ks7 & sweet5$ c(fees & teas    
7includ+ ready-to-dr9k v>ieties7        
contribute ov] #dj p]c5t ( daily intake 
( add$ sug>s4 ,9 *ildhood1 sug>y dr9ks  
make up ab\t #ae to #be p]c5t ( total   

add$ sug>s intake4 ,by adolesc5ce1 _!   
contribution is #cb p]c5t & ev5 high] :5
 consid]+ c(fee & tea bev]ages ) add$   
sug>s 7an additional #g p]c5t74 ,!      
,diet>y ,guidel9es ,advisory ,committee 
recomm5d$ t no m ?an #f p]c5t ( daily   
calories come f add$ sug>s4  7#aj7 ,?\gh
 sug>y dr9k 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 ,reports %[ t 9 rec5t ye>s sug>y
 dr9k pur*as+ has only gone d[n #f      
calories p] p]son p] day s9ce #bjad4    
,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 ,on av]age1 *ildr5 consume m 
?an #cj gallons ( sug>y dr9ks e ye>4    
,?is is en\gh to fill a ba?tub4  7#aa7  
,9 a /udy ( m ?an #ej1jjj female nurses1
 wom5 :o increas$ _! sug>y dr9k         
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>y dr9k       
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>y dr9k a day ga9$ 
m weight & body fat ov] #aa_/b ye>s ?an 
^? :o got "o #h-ounce s]v+ ( a sug>-free
 dr9k4  7#ab7 ,sug>y dr9ks are a unique 
contributor to excess caloric           
consumption4 ,a l>ge body ( rese>* %[s t
 calories f sug>y dr9ks 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>y dr9ks 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 ,a #bjae review f\nd t 
increas+ sug>y dr9k consumption by "o   
s]v+ p] day increas$ ! risk ( he>t      
disease by #ag p]c5t & hyp]t5sion by #h 
p]c5t4 ,9 #bjab1 #ej1jjj dea?s 7        
associat$ ) dr9k+ too _m sug>y dr9ks4 ,(
 t1 #dj1jjj dea?s 9 ! ,u4,s4 7 attribut$
 to he>t problems & #aj1jjj dea?s 7     
attribut$ to type #b diabetes caus$     
specifically by consum+ too _m sug>y    
dr9ks4  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
  7#ag7 ,local sug>y dr9k taxes t h be5 
implem5t$ & evaluat$ 9 ! ,unit$ ,/ates h
 consi/5tly decreas$ sales ( tax$       
bev]ages by a range ( #aj to #ci p]c5t4 
,!y h also rais$ millions ( doll>s =    
community priorities4  7b7 ,purposes ,x 
is ! int5t ( ! ,congress1 by adopt+ !   
,sug>y ,dr9ks ,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>y 
dr9ks 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 disproportionately   

impact$ populations4  #c4 ,excise tax on
 c]ta9 sug>y dr9ks  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>y ,dr9ks  ,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>y dr9k product by !  
manufactur]1 produc]1 or import] !re(4  
7b7 ,rate ( tax ,! rate ( tax impos$ "u 
subsection 7a7 9 su* specifi$ sug>y dr9k
 products %all be calculat$ us+ ! foll[+
 ti]$ sy/em3 7#a7 ,= sug>y dr9ks 9 cans1
 bottles1 pla/ic or o!r conta9]s3 7,a7  
,ti] #a3 ,dr9ks ) few] ?an #g4e;g (     
sug>s p] #ab fluid ounces w n be tax$4  
7,b7 ,ti] #b3 ,dr9ks ) #g4e;g to few]   
?an #cj;g ( sug>s p] #ab fluid ounces w 
be tax$ at a rate ( #j4jb p] ounce4     
7,c7 ,ti] #c3 ,dr9ks ) m ?an #cj;g (    
sug>s p] #ab fluid ounces w be tax$ at a
 rate ( #j4jc p] ounce4  7#b7 ,= syrups 

& p[d]s sold or (f]$ = sale to a retail]
 = sale to a consum]1 ei!r z syrup or   
p[d] or z a sug>y dr9k d]iv$ f t syrup  
or p[d]1 are taxable3 7,a7 ,syrups &    
p[d]s %all be tax$ us+ ! foll[+ ti]$    
sy/em3 7i7 ,ti] #a3 ,if ! dr9k made f ! 
syrup or p[d] h few] ?an #g4e;g ( sug>s 
p] #ab fluid ounces1 ! syrup or p[d] w n
 be tax$4  7ii7 ,ti] #b3 ,if ! dr9k made
 f ! syrup or p[d] h #g4e;g to few] ?an 
#cj;g ( sug>s p] #ab fluid ounces1 !    
syrup or p[d] w be tax$ at a rate equal 
to #j4jb p] ounce ( sug>y bev]age       
produc$ f t syrup or p[d]4  7iii7 ,ti]  
#c3 ,if ! dr9k made f ! syrup or p[d] h 
m ?an #cj;g ( sug>s p] #ab fluid ounces1
 ! syrup or p[d] w be tax$ at a rate    
equal to #j4jc p] ounce ( sug>y dr9k    
produc$ f t syrup or p[d]4  7,b7 ,=     
purposes ( calculat+ ! tax1 ! volume (  
sug>y dr9k produc$ f syrups or p[d]s    
%all be ! l>g] ( 7#a7 ! l>ge/ volume    
result+ f use ( ! syrups or p[d]s       
accord+ to any manufactur]'s            
in/ructions1 or 7#b7 ! volume actually  

produc$ by ! retail]1 z reasonably      
det]m9$ by ! ,secret>y4  7#c7 ,!        
,nutrition ,facts label1 z requir$ by ! 
,food & ,drug ,adm9i/ration1 %all be us$
 to det]m9e ! am\nt ( sug>s p] #ab      
ounces ( sug>y dr9k by ref]5c+ ! ,s]v+  
,size & ,total ,sug>s l9es on ! label4  
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 7#a7 ,x is    
sugge/$ t ! am\nt ( tax impos$ by ?is   
section be pass$ along to consum]s4     
,manufactur]s1 bottl]s1 :olesal]s1 or   
di/ributors %\ld add ! tax am\nt to !   
di/ribution price ( sug>y dr9ks1 &      
retail]s %\ld add ! tax am\nt to !      
retail price ( sug>y dr9ks4  #dagb4     
,def9itions  7a7 ,specifi$ sug>y dr9k   
product ,= purposes ( ?is "p-- 7#a7 ,9  
g5]al ,= purposes ( ?is "p1 ! t]m       
specifi$ sug>y dr9k 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>y dr9k product :i* is manufactur$ or
 produc$ by includ+ "o or m o!r specifi$
 sug>y bev]age products1 no tax %all be 
impos$ "u ?is section on any caloric    
sweet5] conta9$ 9 ! result+ specifi$    
sug>y dr9k product if tax 0 previ\sly   
impos$ "u ?is section on su* caloric    
sweet5] :5 conta9$ 9 ! specifi$ sug>y   
dr9k product s includ$4  7b7 ,inflation 
adju/m5t ,! tax am\nts set =? 9 ?is     
section %all be adju/$ annually by !    
,secret>y 9 proportion ) ! ,consum]     
,price ,index3 ,all ,urban ,consum]s =  
,all ,items = ! ,/ati/ical ,area z      
report$ by ! ,unit$ ,/ates ,bureau (    

,labor ,/ati/ics or any successor to t  
index4 ,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>y
 ,dr9ks  4  7c7 ,rev5ues us$ ,to        
,improve nutrition quality ( ! ,s*ool   
,breakfa/ ,program  7#a7 ,transf] to !  
,s*ool ,breakfa/ ,program ,!re are h]eby
 appropriat$ to ! ,s*ool ,breakfa/      
,program creat$ "u section #d7;b7 ( !   
,ri*>d ,b4 ,russell ,national ,s*ool    
,lun* ,act 7#db ,u4,s4,c4 #agec7;b77 79 
addition to any o!r am\nts appropriat$  
to su* ,program7 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 ,p]=mance-bas$ use (    
funds  7,a7 ,! ,u4,s4 ,dep>tm5t (       
,agriculture w promulgate propos$       
regulations no lat] ?an six mon?s ^u    
enactm5t to update ! meal patt]ns &     
nutrition /&>ds = ! ,s*ool ,breakfa/    
,program e/abli%$ by section #d ( !     
,*ild ,nutrition ,act ( #aiff 7#db      
,u4,s4,c4 #aggc7 to be 9 compliance ) ! 
quantitative recomm5dations ( ! mo/     
rec5t ,diet>y ,guidel9es = ,am]icans1   
includ+1 b n exclusive (1 a fir/ ev]    
/&>d = add$ sug>s4  7,b7 ,beg9n+ on !   
promulgation ( ! implem5t+ regulations  
describ$ 9 subsection 7c77#b77;,a71 !   
,secret>y %all provide an additional    
#aj-;c5t reimbursem5t = ea* breakfa/    
s]v$ by a s*ool food au?ority c]tifi$ by
 ! ,/ate to be 9 compliance ) ! int]im  
or f9al regulations describ$ 9          
subsection 7c77#b77;,a74  7#c7 ,failure 
to comply ,beg9n+ on ! date describ$ 9  
subsection 7c77#b77;,a71 s*ool food     

au?orities f\nd to be out ( compliance )
 ! meal patt]ns or nutrition /&>ds      
e/abli%$ by ! implem5t+ regulations %all
 n receive ! additional reimbursem5t =  
ea* breakfa/ s]v$ describ$ 9 ?is        
p>agraph4  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