Bill > S1816

Introduced Session

This bill establishes the "Children's Health Promotion Fund" in the Department of the Treasury. The fund would be a nonlapsing, revolving fund, the repository for the funds provided pursuant to section 3 of P.L.1966, c.30 (C.54:32B-3), section 14 of P.L.1980, c.150 (C.54:32B-8.2), and any other funds approved by the Department of Health (DOH). The State Treasurer would be the custodian of the Children's Health Promotion Fund, and interest received on the monies in the fund would be credited to the fund. The monies in the fund would be provided through the collection of taxes imposed on bakery items, candy, and soft drinks containing 30 or more grams of sugar. The monies deposited in the fund pursuant to the provisions of the bill would be distributed by DOH to establish and expand programs that: improve access to, and encourage the consumption of, healthy, safe, and affordable foods and beverages by low-income children; educate low-income children and their families on the importance of proper diet and physical activity in preventing childhood obesity; and raise public awareness about educational, community-based, and public health approaches that promote sound nutritional choices and an active and healthy lifestyle for low-income children and their families. The bill amends section 3 of P.L.1966, c.30 (C.54:32B-3) and section 14 of P.L.1980, c.150 (C.54:32B-8.2) to require taxes imposed on bakery items, candy, and soft drinks containing 30 or more grams of sugar, and any interest or penalties imposed by the Director of the Division of Taxation relating to the taxes, to be deposited by the State Treasurer into the Children's Health Promotion Fund. The bill also amends section 3 of P.L.1966, c.30 (C.54:32B-3) to require that bakery items (bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas) containing 30 or more grams of sugars be subject to sales tax. Bakery items containing less than 30 grams of sugar would continue to be exempt from sales tax, as currently provided by law. Finally, the bill amends section 14 of P.L.1980, c.150 (C.54:32B-8.2) to mandate that receipts for the sale of candy prepared containing flour or candy requiring refrigeration and containing 30 or more grams of sugar would be subject to sales tax.

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Angela Mcknight (D)*, 

Introduced in the Senate, Referred to Senate Health, Human Services and Senior Citizens Committee (on 01/09/2024)

Official Document