This bill establishes the "Children's Health Promotion Fund" within the Department of the Treasury, creating a nonlapsing, revolving fund to support initiatives aimed at improving the health and nutrition of low-income children. The fund will collect revenues from taxes imposed on bakery items, candy, and soft drinks that contain 30 or more grams of sugar. The State Treasurer will manage the fund, with disbursements made upon the approval of the Commissioner of Health. The funds will be utilized to enhance access to healthy foods, educate families on nutrition and physical activity, and promote public awareness of healthy lifestyle choices.

Additionally, the bill amends existing tax laws to ensure that bakery items with 30 or more grams of sugar, as well as certain types of candy, are subject to sales tax, with the proceeds directed to the Children's Health Promotion Fund. Specifically, it modifies section 3 of P.L.1966, c.30 to include bakery items with high sugar content in the taxable category, while maintaining the exemption for those with less than 30 grams of sugar. It also updates section 14 of P.L.1980, c.150 to impose sales tax on specific candy products that meet certain criteria. These changes aim to generate funding for health promotion programs targeting childhood obesity and nutrition education.

Statutes affected:
Introduced: 54:32B-3, 54:32B-8.2