Illinois and Massachusetts are just the two most recent states that are now considering some kind of new tax on sugary drinks. Illinois Senate Bill 9 would apply a new penny-per-ounce tax on any beverage containing 5 or more grams of sugar that is sold in the state. The tax, which is being viewed as a means by which to balance the state budget, is projected to raise $560 million statewide. It will be charged directly to retailers and will hike the price of a standard 2-liter bottle of soda by almost 70%!  As many as 3 different versions of a sugary drink tax have likely been filed in the Massachusetts legislature for consideration in the 2017/2018 session. Notwithstanding that the session formally began the first week in January, new legislative proposals have yet to be uploaded for public viewing so we cannot give you all the specifics on pending sugary drink taxes in the Bay State.  Last year, Philadelphia implemented a 1.5 cent per ounce tax on sugary beverages, becoming the first major city in the country to do so.