REVISED
AMERICAN MEDICAL ASSOCIATION HOUSE OF DELEGATES
Resolution: 437
(A-05)
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Introduced by:
American College of Preventive Medicine
Subject:
Imposing Taxes on Sugar-Sweetened Soft Drinks
Referred to:
Reference Committee D
(Sally J. Trippel, MD, Chair)
Whereas, The last two decades have witnessed an increasing epidemic of obesity in the United
States (www.cdc.gov/nccdphp/dnpa/obesity/trend/index.htm); and
Whereas, People who are overweight or obese are more likely to develop hypertension,
dyslipidemia, type 2 diabetes, coronary heart disease, stroke, gallbladder disease,
osteoarthritis, sleep apnea and respiratory problems, and some cancers (endometrial, breast,
and colon); and
Whereas, Significant disparities in the prevalence of obesity exist, with the prevalence of obesity
among women aged 20 and older (2001-2002) being 49.0%, 38.4%, and 30.7%, respectively,
for African Americans, Mexican Americans, and whites (Hedley AA, et al. JAMA 2004; 291:
2847-50); and
Whereas, Obesity-attributable medical expenditures in the United States are estimated to be
$75 billion annually, and about half of these expenditures are financed by Medicare and
Medicaid (Finkelstein EA, et al. Obesity Research 2004; 12: 18-24); and
Whereas, Sugar-sweetened soft drinks are the largest single food source of calories in the
American diet, and sugar-sweetened beverages have been linked to obesity in children and
weight gain and type 2 diabetes in women (Apovian CM. JAMA 2004; 292: 978-9); and
Whereas, In 1942, when soft drink consumption was about one-tenth what it is today, the
American Medical Association Council on Foods and Nutrition warned: “From the health point of
view it is desirable especially to have restriction of such use of sugar as is represented by
consumption of sweetened carbonated beverages and forms of candy which are of low
nutritional value. The Council believes it would be in the interest of the public health for all
practical means to be taken to limit consumption of sugar in any form in which it fails to be
combined with significant proportions of other foods of high nutritive quality.” (JAMA 1942; 120:
763-5); and
Whereas, A minority of states impose specific taxes on soft drinks, and among those that do so,
very few earmark tax revenues for health purposes (Jacobson MF, Brownell KD. Am J Public
Health 2000; 90: 854-7; www.cspinet.org/reports/jacobson.pdf); and
Whereas, A national tax of one cent per 12-ounce soft drink would generate about $1.5 billion
annually (Jacobson MF, Brownell KD. Am J Public Health 2000; 90: 854-7;
www.cspinet.org/reports/jacobson.pdf); and
Resolution: 437 (A-05)
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Whereas, One of the seven items on the AMA’s health care advocacy agenda is “Improving
public health through promoting healthy lifestyles and eliminating health disparities”; and
Whereas, Our AMA “recognizes obesity in children and adults as a major public health problem”
and has called for multifaceted strategies to address the obesity epidemic (Policies H-150.953,
H-440.902, D-440.980, D-60.990), but more funding is needed to implement these strategies;
and
Whereas, AMA policy supports increases in tobacco taxes, and allocation of tobacco tax
revenues to tobacco control programs, health education, counter-advertising efforts, treatment
of those with tobacco-caused illness (including nicotine dependence), and coverage of the
uninsured (H-495.987; H-505.963; H-290.982; H-165.882; D-490.998); therefore be it
RESOLVED, That our American Medical Association support the adoption of a small federal tax
on soft drinks sweetened with caloric sugars (“sugar-sweetened”), with a substantial portion of
the new revenues to be earmarked to the prevention and treatment of obesity, as well as public
health and medical programs that serve vulnerable populations (Directive to Take Action); and
be it further
RESOLVED, That our AMA encourage state and local medical societies to support the adoption
of small state and local taxes on sugar-sweetened soft drinks, with a substantial portion of the
new revenues to be earmarked to the purposes noted above (Directive to Take Action); and be
it further
RESOLVED, That our AMA support, to the extent possible, state and local efforts to impose
small taxes on sugar-sweetened soft drinks (Directive to Take Action); and be it further
RESOLVED, That our AMA collaborate with other national organizations with an interest in this
subject, including national medical specialty societies, the American Public Health Association,
the Center for Science in the Public Interest, and the AMA Alliance (Directive to Take Action);
and be it further
RESOLVED, That when state legislative efforts to impose small taxes on sugar-sweetened soft
drinks are stymied, our AMA encourage state medical societies to give consideration to the use
of ballot initiatives in the 24 states that allow such initiatives. (Directive to Take Action)
Fiscal Note: Implement accordingly at estimated staff cost of $1,929.
Received: 5/11/05