NJ S3899

Creates the Children's Health Promotion Fund as a nonlapsing, revolving fund in the New Jersey Department of the Treasury to support healthy eating programs for low-income children

Imposes sales tax on bakery items (bread, rolls, donuts, cookies, cakes, etc.) containing 30 or more grams of sugar; items with less than 30 grams remain exempt

Expands the definition of taxable "candy" to include preparations containing flour or requiring refrigeration when they contain 30 or more grams of sugar

Directs all revenue from these sugar-content-based taxes on bakery items, candy, and soft drinks to be deposited into the Children's Health Promotion Fund

Fund monies will be distributed by the Department of Health for programs that improve access to healthy foods for low-income children, provide nutrition education, and raise awareness about childhood obesity prevention