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.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Dec 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.
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.
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.
Introduced in House
Introduced in House
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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