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S 2752

An Act to promote healthy alternatives to sugary drinks

194th Legislature (2025-2026) Introduced by Mike Barrett and 1 co-sponsor

Creates a sugary drink tax and Health Promotion Fund in MA to fund programs addressing health inequities; requires distributors to report sales to DOR.

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Bill Summary · S 2752

Summary of S. 2752 (An Act to promote healthy alternatives to sugary drinks)

Overview

S. 2752, introduced September 10, 2025 in the Massachusetts Senate, seeks to promote healthier beverage choices by creating a new state framework around sugary drinks. The bill would establish a Health Promotion Fund to support programs addressing health inequities and preventable conditions (e.g., obesity, diabetes, heart disease), and would create a new Sugary Drink Tax administered by the Department of Revenue (DOR). It also requires distributors to regularly report sales of taxed beverages.

Key Provisions

  • Health Promotion Fund (new Chapter 29 Section 2LLLLLL):

    • Establishes the Commonwealth’s Health Promotion Fund, administered by the Department of Public Health (DPH).
    • Expenditures from the fund would support benefits, services, and programs for communities most affected by health inequities and burdens (e.g., obesity, diabetes, heart disease).
    • An annual DPH report outlining:
    • The strategy for administering and allocating funds.
    • The most prevalent and costly preventable health conditions.
    • Evidence-based or promising community programs.
    • Recommendations for allocation priorities.

  • Tax Administration Updates (Chapter 62C, new subsection m):

    • Requires distributors under Chapter 64O to file monthly or quarterly tax returns with the DOR.
    • Returns must report quantities of taxed sugary drinks sold in Massachusetts.
    • If a distributor ceases selling taxed products, they must file a final return promptly.

  • Sugary Drink Tax (new Chapter 64O):

    • Establishes a tax on bottled sugary drinks, with definitions for key terms (e.g., beverage for medical use, sugary drink, bottle, distributor, retailer, powder, syrup, etc.).
    • Defines scope to include bottled nonalcoholic beverages containing added sugars.
    • Roles assigned to the Commissioner (DOR) and to retailers/distributors for compliance and administration.
    • The bill as presented includes extensive definitions but does not specify the tax rate or collection mechanism in the provided text.

Who/What Would Be Affected

  • State Agencies: Department of Public Health (fund administration and reporting) and Department of Revenue (tax administration and reporting).
  • Distributors and Retailers: Entities manufacturing, bottling, distributing, or selling bottled sugary drinks in Massachusetts would be subject to the new tax and reporting requirements.
  • Communities and Health Programs: Funds and programs targeted at health disparities and preventable health conditions would be the primary beneficiaries of the Health Promotion Fund.

Revenue, Spending, and Timelines

  • Funding Source: The Health Promotion Fund would be financed through the new sugary drink tax and related administrative actions (rate not specified in the text provided).
  • Annual Reporting: DPH must annually report its allocation strategy and program focus.
  • Implementation Timeline: The bill’s narrative indicates background and reporting requirements; specific effective dates or transition timelines are not provided in the excerpt.

Procedural Notes

  • Status/Actions:
    • Read twice and referred to the Committee on Foreign Relations (as of 2025-09-10 in the legislative record snippet).
    • Filed on 11/24/2025; Senate committee report issued on 12/22/2025 (Sen. James B. Eldridge as chair of the reporting committee).
  • Sponsorship: Primary sponsor listed as John Kennedy (Senator).

Important Considerations

  • The text provided outlines the structure of a tax and fund but does not specify a tax rate or exemptions, which would be pivotal for understanding the bill’s fiscal impact.
  • As with many tax-and-spend measures, stakeholder input from distributors, retailers, public health advocates, and affected communities will be important to gauge practical effects and equity considerations.

Compiled from official sources — confirm details with the bill’s official record.

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