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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 22, 2021.
Sugary Drinks Tax Act of 2021 or the SWEET Act
This bill imposes an excise tax on the sale or transfer of any specified sugary drink product. The bill defines specified sugary drink product as any liquid intended for human consumption that contains a caloric sweetener (i.e., monosaccharides, disaccharides, and high-fructose corn syrup), with specified exceptions. The bill provides for the transfer of revenues from the tax for the benefit of the School Breakfast Program.
