The purpose of this analysis is to provide useful guidance to policymakers and advocates regarding sweetened beverage tax (SBT) allocation and dedication. The specific aims are to: 1) collect all state SBT bills proposed in the United States in the past ten years, and all adopted local laws along with a representative set of proposed local laws from the same period; 2) extract, analyze, and summarize the allocation and dedication provisions; 3) conduct a mix of individual and group interviews with 2-3 leaders and stakeholders from five cities and five states that have proposed or adopted SBTs to learn about their approaches to allocation and dedication; 4) describe allocation and dedication approaches used in tobacco and some other taxes as potential models for SBTs; and 5) conduct an analysis of the legal issues affecting revenue dedication and allocation in three to five states.
Start Date: September 2021
ID #: CAS078
Organization: Healthy Food America
Project Lead: James Krieger