MA S2034

Imposes a tiered excise tax on sugary drink distributors: no tax for beverages with 7.5g or less sugar per 12 oz, $0.01/oz for beverages with 7.5-30g sugar, and $0.02/oz for beverages with 30g or more sugar per 12 oz

Exempts 100% fruit/vegetable juice, milk-based beverages, infant formula, medical beverages, unsweetened coffee/tea, water, and drinks sweetened only with non-nutritive sweeteners

Creates the Commonwealth's Health Promotion Fund to receive all tax revenue, administered by the Department of Public Health with at least 50% dedicated to communities most impacted by health inequities related to obesity, diabetes, and heart disease

Establishes a 22-member Health Promotion Advisory Board including state commissioners, legislators, and governor-appointed experts in public health, education, and community health to oversee fund allocation

Directs qualifying expenditures toward universal free school meals and healthy meals programs in Head Start and other high-need early education settings, with administrative costs capped at 10% of fund revenue