HI HB2146

Imposes a 2-cent-per-fluid-ounce fee on sugar-sweetened beverages sold by distributors to retailers, effective July 1, 2027, with revenues deposited into the general fund.

Requires all sugar-sweetened beverage distributors to register with the Department of Health and prohibits retailers from selling products from unregistered distributors.

Exempts 100% fruit/vegetable juice, unsweetened milk and milk substitutes, infant formula, dietary aids, and sweetened medications from the fee.

Establishes a Healthy Ohana Advisory Committee to recommend public health programs funded by fee revenues, including chronic disease prevention, food security, childhood nutrition, and oral hygiene services.

Mandates annual reports to the legislature, biennial audits by the state auditor, and civil penalties of 50% plus 8% annual interest for non-compliance.