Bill > S2034

This bill establishes a tiered tax on sugary drinks in Massachusetts to discourage consumption and generate revenue for health promotion programs. The tax will be imposed on distributors and retailers, with rates varying based on sugar content: beverages with 7.5 grams or less of sugar per 12 fluid ounces will not be taxed, those with 7.5-30 grams will be taxed at $0.01 per ounce, and beverages with 30 grams or more of sugar will be taxed at $0.02 per ounce. The bill creates a Commonwealth's Health Promotion Fund to collect these tax revenues, with at least 50% of the funds dedicated to supporting communities most impacted by health inequities. The fund will primarily support programs like universal free school meals and healthy meals for children in early education settings. A new Commonwealth Health Promotion Advisory Board will be established to oversee the fund's administration, consisting of government officials and appointed experts from various health, education, and community backgrounds. The bill also includes comprehensive definitions of sugary drinks, exemptions (such as for milk-based beverages, 100% fruit juice, and medical beverages), and provisions for record-keeping and tax collection. The tax amounts will be adjusted annually based on the Consumer Price Index, and local municipalities retain the right to implement their own policies related to sugary drinks.

Budget and Finance

https://malegislature.gov/Bills/194/S2034