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A team from Healthy Food America, Public Health Law Center and UConn Rudd Center developed recommendations for drafting sweetened beverage tax (SBT) legislation that effectively dedicates and allocates revenues to intended purposes centered in equity and aligned with community priorities. The recommendations were informed by a review of all SBTs proposed or adopted in the United States between 2012-2021; interviews with policymakers and advocates with experience in drafting, adopting, and implementing SBT legislation; examination of how other types of excise taxes have approached revenue dedication and allocation; and consideration of legal issues relevant to drafting legislation.
Focus Areas: Beverages, Pricing & Economics
Keywords: Equity and disparities, Sugar-sweetened beverages, Taxes
Resource Types: Infographic, Presentation, Report, Research Brief
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