CT HB05537

Imposes a 2-cent-per-fluid-ounce tax on sweetened beverages, syrups, and powders sold by distributors to retailers, effective October 1, 2026, with exemptions for 100% fruit/vegetable juice, milk-based beverages, water, infant formula, and medical beverages

Establishes a universal free school meals program beginning July 1, 2027, providing reimbursement grants to local and regional boards of education for free breakfasts and lunches to all public school students

Creates a nonlapsing "universal free school meals account" to receive all tax revenue, with the Commissioner of Education setting per-meal reimbursement rates adjusted annually for food service costs

Requires the Commissioner of Revenue Services to contract with academic researchers to evaluate the tax's effects on behavior, health, and economic outcomes for at least five years, with reports submitted in years one, three, and five

Mandates annual joint reports from the Commissioners of Education and Revenue Services starting November 1, 2028, detailing tax revenue collected, grants disbursed by district, meals reimbursed, and any surplus funds allocated to after-school programs