have had decay. According to the American Academy of Pediatric Dentistry, children who frequently or excessively consume beverages high in sugar are at increased risk for dental caries. Untreated dental caries can lead to pain, infection, tooth loss, and in severe cases, even death. It can slow normal growth and development by restricting nutritional intake. Children who are missing teeth may have chewing problems that limit their food choices and result in nutritionally inadequate diets. (b) Purposes It is the intent of the Congress, by adopting the Sugar-Sweetened Beverages Tax Act (also known as the SWEET Act), to diminish the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions. This Act is intended to discourage excessive consumption of sugar-sweetened beverages by increasing the price of these products and by creating a dedicated revenue source for programs and research designed to reduce the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions in priority populations. 3. Excise tax on certain sugar-sweetened beverages (a) In general Subchapter D of chapter 32 of the Internal Revenue Code of 1986 is amended by inserting after part I the following new part: II SUGAR-SWEETENED BEVERAGES Sec. 4171. Imposition of tax. Sec. 4172. Definitions. Sec. 4173. Special rules. 4171. Imposition of tax (a) In general There is hereby imposed a tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. (b) Rate of tax The rate of tax imposed under subsection (a) shall be equal to one cent per 4.2 grams of caloric sweetener contained in such specified sugar-sweetened beverage product. (c) Persons liable for tax The manufacturer, producer, or importer referred to in subsection (a) shall be liable for the tax imposed by such subsection. 4172. Definitions (a) Specified sugar-Sweetened beverage product For purposes of this part— (1) In general For purposes of